本文選題：國有商業(yè)銀行 + 績效考核��； 參考：《東華理工大學(xué)》2013年碩士論文

【摘要】：截至2010年7月，作為我國金融體系重要支柱的國有商業(yè)銀行，已全部實現(xiàn)了股份制改造，并爭進(jìn)了世界百強(qiáng)銀行之列。然而，金融全球化競爭和信息技術(shù)的變革為國有商業(yè)銀行創(chuàng)造了新的經(jīng)營環(huán)境，銀行業(yè)間的競爭更加激烈。國有商業(yè)銀行要繼續(xù)保持國際市場競爭中的地位，就必須掌握更多有關(guān)戰(zhàn)略決策的信息，從而使得經(jīng)營管理行為與戰(zhàn)略目標(biāo)相一致，這對國有商業(yè)銀行的績效考核體系提出了新的挑戰(zhàn)。由于股份制改造的時間不長，脫胎于計劃經(jīng)濟(jì)體制時代的國有商業(yè)銀行雖然引進(jìn)了現(xiàn)代商業(yè)銀行的經(jīng)營理念，但在行動上還是偏離了戰(zhàn)略管理的方向�，F(xiàn)行的績效考核指標(biāo)體系依然存在重結(jié)果輕過程等問題，無法全面評價國有商業(yè)銀行的經(jīng)營業(yè)績。因此，深究我國國有商業(yè)銀行績效考核問題的根源，構(gòu)建一套完善的績效考核指標(biāo)體系對于提高我國國有商業(yè)銀行的市場競爭力具有重要意義。 本文運用了文獻(xiàn)研究法、規(guī)范研究法和系統(tǒng)分析法，首先對國有商業(yè)銀行的管理歷史背景進(jìn)行了系統(tǒng)分析和歸納，討論出國有商業(yè)銀行績效考核問題的根源。其次，比較了幾種績效考核方法的優(yōu)劣，結(jié)合西方商業(yè)銀行績效考核體系的經(jīng)驗啟示，在明確國有商業(yè)銀行戰(zhàn)略目標(biāo)與績效考核目標(biāo)的前提下，構(gòu)建以平衡計分卡為主體，以經(jīng)濟(jì)增加值考核和經(jīng)濟(jì)資本考核方法為輔助的績效考核體系，兼顧了財務(wù)指標(biāo)與非財務(wù)指標(biāo)、結(jié)果指標(biāo)與過程指標(biāo)的考核，將國有商業(yè)銀行的經(jīng)營行為與長期發(fā)展目標(biāo)相統(tǒng)一。其后，本文借助關(guān)鍵業(yè)績考核法和目標(biāo)管理法對平衡計分卡的財務(wù)類、客戶類、內(nèi)部流程類和學(xué)習(xí)成長類指標(biāo)進(jìn)行層層分解，引用層次分析法對指標(biāo)設(shè)計了權(quán)重，，使整套指標(biāo)體系具有一定的實用參考價值。最后，為了實現(xiàn)國有商業(yè)銀行績效考核指標(biāo)體系的有效運用，本文提出五大保障性措施的建議。
[Abstract]:As of July 2010, as an important pillar of our financial system, the state-owned commercial banks have all realized the reform of the shareholding system, and have been among the top 100 banks in the world. However, the competition of financial globalization and the change of information technology have created a new operating environment for state-owned commercial banks, and the competition between banks is more intense. If the state-owned commercial banks want to keep their position in the international market competition, they must have more information about the strategic decision, so as to make the operation and management behavior consistent with the strategic objectives. This puts forward a new challenge to the performance appraisal system of state-owned commercial banks. Because of the short time of stock system transformation, the state-owned commercial banks, which were born in the era of planned economy system, have introduced the management idea of modern commercial banks, but they still deviate from the direction of strategic management in action. There are still some problems in the current performance appraisal index system, such as attaching importance to results and neglecting the process, so it is impossible to evaluate the operating performance of state-owned commercial banks in an all-round way. Therefore, it is of great significance to study the root causes of the performance appraisal of state-owned commercial banks and to construct a set of perfect performance appraisal index system to improve the market competitiveness of state-owned commercial banks in China. This paper uses the literature research method, the normative research method and the system analysis method, first carries on the systematic analysis and the induction to the state-owned commercial bank management historical background, discusses the state-owned commercial bank performance appraisal question root. Secondly, this paper compares the merits and demerits of several performance appraisal methods, combined with the experience and enlightenment of the western commercial banks' performance appraisal system, on the premise of defining the strategic objectives and the performance appraisal objectives of the state-owned commercial banks, constructs the balanced Scorecard as the main body. The performance appraisal system, which is supported by the methods of economic added value assessment and economic capital assessment, takes into account both financial and non-financial indicators, results indicators and process indicators. The management behavior of state-owned commercial banks will be unified with long-term development objectives. Then, with the help of key performance assessment method and objective management method, this paper decomposes the financial, customer, internal process and learning growth index of balanced scorecard layer by layer, and uses AHP to design the weight of the index. The whole index system has certain practical reference value. Finally, in order to realize the effective application of the performance appraisal index system of state-owned commercial banks, this paper puts forward five suggestions on the guarantee measures.
【學(xué)位授予單位】：東華理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F832.33

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