本文關鍵詞： 商業(yè)銀行 績效評價 平衡計分卡 戰(zhàn)略目標　出處：《青島理工大學》2013年碩士論文　論文類型：學位論文

【摘要】：上世紀八十年代以來，我國銀行業(yè)改革發(fā)展迅猛，隨著銀行業(yè)準入門檻降低，外資銀行、國有商業(yè)銀行、全國性股份制商業(yè)銀行、城商行、農商行等各種銀行都爭食其中利潤，各家銀行之間競爭激烈。同時，隨著銀行資本監(jiān)管要求提高、利率市場化的趨勢和居民對于各種金融產品的需求增長，銀行面臨著經營環(huán)境和經營模式的改變。 績效評價是銀行管理中的重要內容，只有正確評估了銀行的經營績效，才能進行公正的獎懲，才能使管理者發(fā)現銀行運營的問題所在，及時調整管理措施，才會使銀行不斷進步。目前，各家銀行所采用的績效評價方法不同，但大部分都以財務指標為核心，忽視了反映銀行長遠發(fā)展情況的非財務指標，未能結合當前銀行的經營環(huán)境與發(fā)展需求，使得績效評價不能滿足現階段銀行的管理需求，不能夠為銀行達到戰(zhàn)略目標而做出應有的貢獻。平衡計分卡是一種能夠全面評估銀行績效的績效評價體系，它不僅包括財務指標同時包括非財務指標，在考慮短期利益的同時也注重銀行的長遠發(fā)展，這樣的評價體系能夠承載反映銀行在新時期內外部經營新要求的指標，與銀行的績效評價需求具有較高的契合度。 本文選取A商業(yè)銀行T支行作為目標銀行，在介紹了該銀行的基本情況后分析了其上級分行的戰(zhàn)略目標與發(fā)展途徑以及戰(zhàn)略目標下T銀行的發(fā)展途徑，包括：提高利潤質量，重視中間業(yè)務比重；積極開發(fā)戰(zhàn)略客戶，，提高服務水平，保障金融產品的落地與聚焦；提高業(yè)務水平，積極推廣特色產品及服務；注重銀行與個人的長遠發(fā)展，提升員工滿意度等方面。隨后，本文又分析了其現有的績效評價體系。分析結論顯示該銀行的績效評價體系不能夠反映出其目前的經營需求，與其戰(zhàn)略目標和發(fā)展途徑產生了一定的分歧。之后本文總結出目前T銀行對于新的績效評價方法的需求，同時分析了平衡計分卡的主要特點，發(fā)現平衡計分卡績效評價體系與T銀行績效評價需求相契合。因此，本文運用平衡計分卡理論，擴展了T銀行業(yè)績評價指標，該理論的應用不僅包括財務指標層面，同時包括了客戶層面、內部流程層面及學習與成長層面。本文針對T銀行具體情況對其進行了各項指標的設計，通過調查問卷與層次分析法確定了各項指標的權重，相較于現有績效評價體系更為全面。最后，本文對該平衡計分卡績效評價體系在T銀行中的實施與發(fā)展提出了建議。 本文的研究目的主要在于將平衡計分卡績效評價體系運用于目標銀行的管理中，優(yōu)化其績效評價體系，以解決其面臨的問題，使得該銀行的績效評價體系對其發(fā)展和戰(zhàn)略目標的實現做出貢獻，同時這一設計過程也對其他商業(yè)銀行建立平衡計分卡績效評價體系有著借鑒意義和指導作用。
[Abstract]:Since -20s, China's banking sector reform has developed rapidly. With the lowering of the entry threshold of the banking industry, foreign banks, state-owned commercial banks, national joint-stock commercial banks, city commercial banks, agricultural commercial banks and other banks are all competing for profits. At the same time, with the improvement of capital supervision requirements, the trend of interest rate marketization and the increasing demand of residents for various financial products, banks are facing the change of business environment and operation mode. Performance evaluation is an important part of bank management. Only when the bank's management performance is correctly evaluated, can it be rewarded and punished fairly, and the manager can find out where the problems of bank operation lie and adjust the management measures in time. At present, the performance evaluation methods used by each bank are different, but most of them take financial indicators as the core, ignoring the non-financial indicators that reflect the long-term development of banks. Failure to combine the current management environment and development needs of banks makes performance evaluation unable to meet the management needs of banks at the present stage. The balanced Scorecard is a performance evaluation system that can comprehensively evaluate the bank's performance. It includes not only financial indicators but also non-financial indicators. While considering the short-term benefits, it also pays attention to the long-term development of the bank. Such an evaluation system can carry the indicators reflecting the new requirements of the bank's internal and external operation in the new period, and has a high degree of agreement with the performance evaluation needs of the bank. This paper selects T branch of A commercial bank as the target bank, after introducing the basic situation of the bank, it analyzes the strategic goal and development path of its superior branch and the development way of T bank under the strategic goal, including: improving the profit quality, Attach importance to the proportion of intermediate business; actively develop strategic customers, improve service level, ensure the landing and focus of financial products; improve business level, actively promote characteristic products and services; and pay attention to the long-term development of banks and individuals, Then, this paper analyzes its existing performance evaluation system. The analysis results show that the performance evaluation system of the bank can not reflect its current business needs. This paper summarizes the needs of T Bank for new performance evaluation methods and analyzes the main characteristics of balanced Scorecard. It is found that the performance evaluation system of balanced Scorecard coincides with the needs of performance evaluation of T Bank. Therefore, this paper extends the performance evaluation index of T Bank by using balanced Scorecard theory. The application of this theory not only includes the level of financial indicators. At the same time, it includes customer level, internal process level and learning and growth level. This paper designs each index for T bank, and determines the weight of each index by questionnaire and AHP. Compared with the existing performance evaluation system, this paper puts forward some suggestions on the implementation and development of the balanced Scorecard performance evaluation system in T Bank. The purpose of this paper is to apply the balanced Scorecard performance evaluation system to the management of the target bank, optimize its performance evaluation system, and solve the problems it faces. This makes the performance evaluation system of the bank contribute to its development and the realization of strategic objectives. At the same time, the design process has a reference and guidance role for other commercial banks to establish a balanced Scorecard performance evaluation system.
【學位授予單位】：青島理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F832.2

【引證文獻】

相關碩士學位論文 前1條

1 李婷;ZS銀行西安分行績效考核體系改進研究[D];西北大學;2015年

本文編號：1535768