平衡计分卡在GZ银行绩效管理实施中改进的研究

发布时间：2018-04-03 22:05

本文选题：绩效管理　切入点：平衡计分卡　出处：《云南财经大学》2017年硕士论文

【摘要】：2015年底,我国利率市场化基本完成,2016年,是金融市场持续深化改革的一年,随着金融脱媒程度加大,商业银行作为主要金融中介的地位已经受到挑战;互联网金融浪潮也正一浪高过一浪的冲击着我国传统金融行业。我国商业银行正面临着巨大的竞争与严峻的挑战。在外部挑战加剧、内部环境不利的情况下,我国商业银行要想度过危机,亟需一套科学、健全、有效的基于战略导向的绩效评价方法,以促使银行战略目标的达成。与我国商业银行传统的绩效评价方法相比,平衡计分卡能够兼顾财务与非财务层面、内部流程与外部顾客层面,关注过去与未来绩效、长期与即期绩效,可以对商业银行进行多维度、全方位的绩效评价。早在21世纪初期,我国一些商业银行就开始尝试引入并构建平衡计分卡绩效评价体系,十几年过去,现如今平衡计分卡绩效评价方法已然成为我国众多商业银行绩效管理的标配。然而我国许多商业银行对平衡计分卡绩效评价方法使用不得其法,使得企业绩效管理没有达到预期目标,甚至出现滑坡。对此,笔者以实施平衡计分卡多年的GZ商业银行为例,探究平衡计分卡绩效评价方法在商业银行的改进策略,以期为平衡计分卡绩效评价方法在我国商业银行的更好运用提供借鉴。论文第一章介绍了我国银行业所处的时代背景、本文的研究意义、研究思路与框架,对国内外相关领域研究做了回顾,列举了本文的研究方法及创新点。第二章重点介绍了战略管控的相关理论并对绩效管理、平衡计分卡绩效评价方法做了详细说明。第三章罗列了我国商业银行比较主流的三种传统绩效评价方法,分别介绍了它们的内容及在实际应用中表现出的局限性,进一步论证了我国商业银行运用平衡计分卡的可行性,描述了我国商业银行运用平衡计分卡的现状及存在的问题。第四章首先简述了GZ银行的概况,其次对GZ银行绩效评价方法进行深入考察,发现这样一套理论体系在落实到各分、支行、各部门、管理层以及每一名普通员工时发生了“扭曲”、“变形”,与GZ银行的实际状况“不合套”,作者进而总结出GZ银行平衡计分卡实施中遇到的几个主要问题。再次,作者在明确GZ银行战略目标的基础上,绘制了GZ银行总行层面的战略地图,为GZ银行制定了总行层面平衡计分卡战略绩效计划——设定关键绩效指标、关键指标值及关键指标权重,在此构架下,作者随后又为GZ银行制定了部门级、员工级的战略绩效计划,并就其员工激励提出了几点建议。第五章对本文的研究内容进行了总结,对平衡计分卡在我国商业银行的运用提出几点建议,指出本文的一些不足之处以及今后在研究中的改进方向。
[Abstract]:At the end of 2015, China's interest rate marketization was basically completed. 2016 is a year of financial market reform. With the increasing degree of financial disintermediation, the status of commercial banks as the main financial intermediary has been challenged.Internet financial wave is also a wave of high waves of impact on China's traditional financial industry.China's commercial banks are facing enormous competition and severe challenges.In order to overcome the crisis, a set of scientific, sound and effective performance evaluation methods based on strategic guidance are urgently needed in order to achieve the strategic objectives of the banks.Compared with the traditional performance evaluation methods of commercial banks in China, balanced Scorecard can balance financial and non-financial aspects, internal process and external customers, pay attention to past and future performance, long-term and immediate performance.Commercial banks can be multi-dimensional, all-round performance evaluation.As early as the early 21st century, some commercial banks in China began to try to introduce and construct a balanced Scorecard performance evaluation system.Nowadays, the performance evaluation method of balanced Scorecard has become the standard of performance management of many commercial banks in China.However, many commercial banks in our country can not use the method to evaluate the performance of balanced Scorecard, which makes the performance management of enterprises fail to reach the expected goal and even decline.For this reason, the author takes GZ Commercial Bank, which has implemented balanced scorecard for many years, as an example to explore the improvement strategy of the performance evaluation method of balanced Scorecard in commercial banks.In order to provide reference for the performance evaluation method of balanced scorecard in commercial banks of our country.The first chapter introduces the background of the banking industry in China, the significance of the research, the research ideas and frameworks, reviews the domestic and foreign related fields of research, lists the research methods and innovative points of this paper.The second chapter focuses on the relevant theories of strategic control and performance management, balanced Scorecard performance evaluation method.The third chapter lists three traditional performance evaluation methods of commercial banks in China, introduces their contents and limitations in practical application, and further demonstrates the feasibility of using balanced Scorecard in Chinese commercial banks.This paper describes the current situation and existing problems of balanced scorecard in commercial banks of China.In the fourth chapter, the general situation of GZ bank is introduced, and then the performance evaluation method of GZ bank is deeply investigated. It is found that such a theoretical system is carried out in various branches, branches and departments."distortion" and "distortion" occur in the management and every ordinary employee, which is out of line with the actual situation of GZ Bank. The author sums up the main problems encountered in the implementation of the balanced Scorecard of GZ Bank.Thirdly, on the basis of defining the strategic objectives of GZ Bank, the author draws the strategic map of GZ Bank's head office level, and formulates the strategic performance plan of GZ bank's balanced Scorecard at the head bank level-sets the key performance index.Based on the key index value and the key index weight, the author then formulates the department level and employee level strategic performance plan for GZ bank, and puts forward some suggestions on staff incentive.The fifth chapter summarizes the research content of this paper, puts forward some suggestions on the application of balanced scorecard in commercial banks of our country, and points out some shortcomings of this paper and the direction of improvement in the future.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.5;F832.33

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