S商业银行基于平衡计分卡的绩效管理应用研究
发布时间：2019-05-10 23:19
【摘要】：在全球经济一体化的大环境下,我国加快了经济改革和对外开放的步伐,大量实力雄厚的外资银行入驻我国的银行业,同时面对国内本土银行的竞争压力以及自身实力的限制,我国的商业银行迫切地需要增强核心竞争力,而传统的绩效管理体系主要利用财务指标来衡量其经营业绩,忽视了非财务指标在银行未来发展战略中所能发挥的重要作用,因此传统的绩效管理体系已经无法帮助商业银行提高经营管理水平,以应对复杂多变的国内外经济形势,商业银行迫切需要建立一套科学且行之有效的绩效管理体系。平衡计分卡以企业的整体战略目标为引导,以绩效管理为核心,既运用了财务维度的指标,使企业能够清晰地了解其财务状况,又选取了客户、内部流程、学习与成长维度的各项指标,将企业的战略目标层层细分,落实到具体的工作执行中,克服了过于重视短期结果、忽视长远目标的实现和可持续发展的局限性,可以帮助商业银行更有效地进行绩效管理。本文对绩效管理、商业银行的绩效管理和平衡计分卡的理论进行阐述之后,将传统商业银行绩效管理的方法和平衡计分卡进行比较,发现传统绩效管理方法的缺陷。随后以S商业银行为研究对象,在对S商业银行进行简单介绍的基础上,分析了其绩效管理现状以及存在的问题,得出了S商业银行引入以战略为导向的平衡计分卡这一先进的绩效管理工具的必要性和可行性。然后,文章从财务、客户、内部流程、学习与成长四个维度设计了S商业银行的绩效管理体系,在明确了关键绩效指标后,又运用层次分析法确定了各个指标的权重,得出S商业银行基于平衡计分卡的绩效管理体系并进行应用研究,结合其实际情况,提出了四条帮助S商业银行顺利应用平衡计分卡的建议。在文章的结尾处对这一研究做出总结,并提出了本文研究的局限及平衡计分卡未来发展方向的展望。本文的主要是以平衡计分卡为模型,运用层次分析法设计指标权重,构建了适合S商业银行的绩效管理体系,为改善传统的绩效管理提供一种行之有效的方法,并且将理论与S商业银行的实际情况紧密结合,对我国同类型商业银行的绩效管理具有一定的指导意义。
[Abstract]:Under the environment of global economic integration, China has accelerated the pace of economic reform and opening to the outside world. A large number of powerful foreign banks have entered China's banking industry, while facing the competitive pressure of domestic banks and the limitations of their own strength. China's commercial banks urgently need to enhance their core competitiveness, while the traditional performance management system mainly uses financial indicators to measure their operating performance, neglecting the important role that non-financial indicators can play in the future development strategy of banks. Therefore, the traditional performance management system has been unable to help commercial banks improve their management level in order to cope with the complex and changeable economic situation at home and abroad. Commercial banks urgently need to establish a set of scientific and effective performance management system. The balanced scorecard is guided by the overall strategic objectives of the enterprise and takes performance management as the core. It not only uses the indicators of the financial dimension, so that the enterprise can clearly understand its financial situation, but also select customers and internal processes. The indicators of the dimension of learning and growth subdivide the strategic objectives of enterprises layer by layer and implement them into the implementation of specific work, overcoming the limitations of paying too much attention to short-term results and neglecting the realization of long-term goals and sustainable development. It can help commercial banks to carry out performance management more effectively. After expounding the theory of performance management, commercial bank performance management and balanced scorecard, this paper compares the traditional commercial bank performance management method with the balanced scorecard, and finds out the defects of the traditional performance management method. Then, taking S commercial bank as the research object, on the basis of a brief introduction to S commercial bank, this paper analyzes the present situation and existing problems of S commercial bank performance management. The necessity and feasibility of introducing strategy-oriented balanced scorecard as an advanced performance management tool for S commercial banks are obtained. Then, the paper designs the performance management system of S commercial bank from four dimensions of finance, customer, internal process, learning and growth. After defining the key performance indicators, the weight of each index is determined by AHP. The performance management system of S commercial bank based on balanced scorecard is obtained and applied research is carried out. combined with its actual situation, four suggestions are put forward to help S commercial bank to apply balanced scorecard smoothly. At the end of the paper, the research is summarized, and the limitations of this paper and the prospect of the future development of balanced scorecard are put forward. In this paper, based on the balanced scorecard model, the analytic hierarchy process (AHP) is used to design the index weight, and a performance management system suitable for S commercial banks is constructed, which provides an effective method for improving the traditional performance management. And the theory is closely combined with the actual situation of S commercial banks, which has certain guiding significance for the performance management of the same type of commercial banks in China.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.5;F832.33
本文编号：2474077
[Abstract]:Under the environment of global economic integration, China has accelerated the pace of economic reform and opening to the outside world. A large number of powerful foreign banks have entered China's banking industry, while facing the competitive pressure of domestic banks and the limitations of their own strength. China's commercial banks urgently need to enhance their core competitiveness, while the traditional performance management system mainly uses financial indicators to measure their operating performance, neglecting the important role that non-financial indicators can play in the future development strategy of banks. Therefore, the traditional performance management system has been unable to help commercial banks improve their management level in order to cope with the complex and changeable economic situation at home and abroad. Commercial banks urgently need to establish a set of scientific and effective performance management system. The balanced scorecard is guided by the overall strategic objectives of the enterprise and takes performance management as the core. It not only uses the indicators of the financial dimension, so that the enterprise can clearly understand its financial situation, but also select customers and internal processes. The indicators of the dimension of learning and growth subdivide the strategic objectives of enterprises layer by layer and implement them into the implementation of specific work, overcoming the limitations of paying too much attention to short-term results and neglecting the realization of long-term goals and sustainable development. It can help commercial banks to carry out performance management more effectively. After expounding the theory of performance management, commercial bank performance management and balanced scorecard, this paper compares the traditional commercial bank performance management method with the balanced scorecard, and finds out the defects of the traditional performance management method. Then, taking S commercial bank as the research object, on the basis of a brief introduction to S commercial bank, this paper analyzes the present situation and existing problems of S commercial bank performance management. The necessity and feasibility of introducing strategy-oriented balanced scorecard as an advanced performance management tool for S commercial banks are obtained. Then, the paper designs the performance management system of S commercial bank from four dimensions of finance, customer, internal process, learning and growth. After defining the key performance indicators, the weight of each index is determined by AHP. The performance management system of S commercial bank based on balanced scorecard is obtained and applied research is carried out. combined with its actual situation, four suggestions are put forward to help S commercial bank to apply balanced scorecard smoothly. At the end of the paper, the research is summarized, and the limitations of this paper and the prospect of the future development of balanced scorecard are put forward. In this paper, based on the balanced scorecard model, the analytic hierarchy process (AHP) is used to design the index weight, and a performance management system suitable for S commercial banks is constructed, which provides an effective method for improving the traditional performance management. And the theory is closely combined with the actual situation of S commercial banks, which has certain guiding significance for the performance management of the same type of commercial banks in China.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.5;F832.33
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