基于平衡计分卡的H银行绩效评价体系研究

发布时间：2018-06-16 23:16

本文选题：城市商业银行 + 绩效评价　；参考：《中国海洋大学》2014年硕士论文

【摘要】：城市商业银行作为我国金融领域的新兴势力，它是由二十世纪八十年代成立的城市信用合作社发展起来的。城市商业银行在过去20年间迅速开发，促进了我国金融市场的良性发展，完善中国金融体系的建设。城市商业银行具有总体规模性小、发展依赖性强等特点。现今经营规模不断扩大的城市商业银行，软件和硬件实力逐步提高，经营管理水平不断增强，逐渐成长为我国银行领域的重要力量。多年的城市商业银行发展积累了宝贵的经验，以其创新的产品和服务，方便当地企业和居民。虽然城市商业银行的发展重点不相同，但是日渐走上正轨的城市商业银行却忽视了一个很重要的领域——绩效评价。绩效评价是企业管理的重要组成部分，许多城市商业银行因为种种原因一直没有采取科学有效的绩效评价体系，只是依循原来体制留下的简单评价方法，这种评价方法无法找出城市商业银行在绩效评价的存在的问题，不利于银行通过绩效考核提升企业实力，改善经营管理。现在的许多绩效评价体系存在着在指标设置上对经营成果，尤其是收入、利润等财务指标非常重视，缺忽略了客户层面、员工层面等方面的诉求，，绩效评价体系中这方面得指标十分缺乏，尤以城市商业银行的问题极为突出。针对传统重视财务指标的评价方法，在20世纪90年代初，罗伯特·卡普兰（Robert Kaplan）教授与大卫·诺顿（David Norton）根据项目内容和结果，提出了一种财务指标和非财务指标相互关联、达到平衡的的绩效考核方法——平衡计分卡。引入平衡计分卡方法，可以改善原先以财务指标为主的绩效评价方法，加入非财务指标，这样可以对于企业整体的经营状况作出完整的评价，不再是原先只注重于财务方面的情况，可以有效的提升银行的竞争力，适应银行的长期发展，应对金融全球化市场的挑战。本文主要内容是以H银行为例，分析H银行的绩效评价体系的现状以及存在的问题，设计新的绩效评价体系。本文通过理论结合案例，使用文献综述法、案例分析法、问卷调查法和层次分析法，考量平衡计分卡在H银行绩效评价体系中的应用。本文结构共分为五章：第一章是绪论，提出了本文的研究背景，本文研究的目的、方法和研究内容；第二章为文献综述，介绍了目前国内外关于平衡计分卡与商业银行绩效评价的研究内容；第三章以H银行为例，首先给出H银行现行的绩效评价方法，分析这种绩效评价方法存在的不足、成因以及根据外部环境和内部结果分析是否可以应用平衡计分卡以及实施的可行性；第四章基于分行和员工两个层面设计适合H银行应用的平衡计分卡，分析平衡计分卡应该包括的指标，然后根据问卷调查的数据，通过层次分析法说明H银行平衡计分卡评价指标是如何确定权重的，最后对于H银行在实施平衡计分卡过程中应注意的问题进行说明。第五章阐述文章结论和进一步展望。文章通过设计H银行平衡计分卡绩效评价体系，与企业战略相结合，阐述设计思路和设计原则，并根据层次分析法科学合理的对指标权重进行赋值。通过实施平衡计分卡，H银行可以更好的以其战略目标为核心，把握绩效重点，增强企业综合实力。
[Abstract]:As a new power in the financial field of our country , the city commercial banks have been developed by the urban credit cooperatives established in the 1980s . In the past 20 years , urban commercial banks have been developing rapidly and have promoted the development of China ' s financial system .

In the early 1990s , Robert Kaplan and David Norton , according to the contents and results of the project , put forward a balance scorecard , which can improve the performance evaluation method based on financial indicators and add non - financial indicators . This method can effectively improve the competitiveness of the banks and adapt to the long - term development of the banks and meet the challenges of the financial globalization market .

This paper takes H bank as an example , analyzes the present situation and existing problems of the performance evaluation system of H bank , designs a new performance evaluation system . In this paper , a new performance evaluation system is designed . In this paper , the application of balanced scorecard in the performance evaluation system of H bank is analyzed by using literature review method , case analysis method , questionnaire method and analytic hierarchy process .
The second chapter provides a summary of the literature , and introduces the research contents of the balance scorecard and the performance evaluation of commercial banks at home and abroad .
In chapter 3 , taking the H bank as an example , we first give the current performance evaluation method of H Bank , analyze the shortcomings , causes of the performance evaluation method , and analyze whether the balance scorecard can be applied according to the external environment and the internal result analysis , and the feasibility of implementation can be applied ;
The fourth chapter is based on the two aspects of branch and employee to design the balance scorecard suitable for H - bank application , analyze the index that should be included in the balanced scorecard , and then , according to the data of the questionnaire , explain how the evaluation index of the H - bank balance scorecard is determined by the analytic hierarchy process , and finally explain the problems that the H - bank should pay attention to in implementing the balanced scorecard .

By designing the performance evaluation system of the H - bank balance scorecard , combining with the enterprise strategy , the paper expounds the design thinking and the design principle , and evaluates the index weight scientifically and reasonably according to the analytic hierarchy process . By implementing the balanced scorecard , the H - bank can better take the strategic goal as the core , grasp the performance priority and enhance the comprehensive strength of the enterprise .
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F830.42;F832.33

【参考文献】