平衡計分卡在我國商業(yè)銀行績效評價體系中的應用研究
發(fā)布時間:2018-05-09 10:28
本文選題:平衡計分卡 + 商業(yè)銀行; 參考:《西南財經大學》2012年碩士論文
【摘要】:隨著我國加入世界貿易組織,我國政府在金融領域的承諾逐步履行,國內金融市場的開放程度不斷加大,更多的外資銀行搶占中國金融市場,同業(yè)競爭日趨激烈,國內商業(yè)銀行面臨著前所未有的挑戰(zhàn)。為此,我國商業(yè)銀行應該完善其經營管理體制,提高其經營管理水平,從而增強其核心競爭力。 在銀行的管理中,績效評價是不可或缺的一環(huán),但是我國商業(yè)銀行的績效評價體系存在很多缺陷,注重傳統(tǒng)的財務指標,輕視了促成財務成功的驅動因素,如:顧客、學習、內部流程等。平衡計分卡很好的彌補了傳統(tǒng)財務指標的缺陷,它不僅可以幫助銀行明確其戰(zhàn)略目標,還有助于引導和保持銀行的日常經營活動同戰(zhàn)略目標的一致性。平衡計分卡同時兼顧了財務與非財務因素,反映了銀行長期利益與短期利益的統(tǒng)一,全面實現了銀行整體績效的評價。因此,建立我國商業(yè)銀行績效評價的平衡計分卡體系不僅可以彌補以往績效評價存在的缺陷,提高績效管理的質量,我們更可以將平衡計分卡的思想滲透到銀行整個的經營管理中,促使和保證其全面系統(tǒng)、長遠地審視內外部環(huán)境,完善相關制度,持久穩(wěn)定地保持其競爭力和競爭優(yōu)勢。 本文總體研究的思路是從理論到實踐: 首先,介紹了國內外有關平衡計分卡和商業(yè)銀行績效評價的相關理論及研究現狀。首先分析了平衡計分卡模型的特點,四維度的內涵及維度間的因果關系,分析認為:平衡計分卡可以統(tǒng)籌銀行整體戰(zhàn)略與各具體戰(zhàn)略目標,真正做到了財務與非財務、內部與外部、長期與短期、領先與滯后四個方面的平衡;其次,本文在研讀了現有金融機構所采用的績效評價模型的基礎上,根據不同的劃分標準,對商業(yè)銀行績效評價方法進行分類,歸納出以財務指標為核心、基于不同評價主體、基于效率評價、基于平衡計分卡四種績效評價方法;最后,對國內外有關平衡計分卡和商業(yè)銀行績效評價的研究現狀進行了分析歸納,總結出3點研究現狀中的不足。 接著,基于以上兩部分理論及國內外的研究現狀。本文進一步分析研究了我國商業(yè)銀行績效評價體系普遍存在的問題:缺乏統(tǒng)一的績效評價體系、績效評價未落到實處,而是流于形式、績效評價指標設置不全面,風險管理不夠突出、與銀行總體戰(zhàn)略聯系不緊密,注重結果管理、缺乏與績效評價結果配套的激勵獎懲措施五方面的問題;而造成評價體系這些問題的原因有產權結構的缺陷、信息不完全對稱、干部管理體制存弊端、缺乏有效的公司治理結構。 其次,鑒于我國商業(yè)銀行績效評價體系的缺陷,結合我國商業(yè)銀行的特點和平衡計分卡理論,本文對原有平衡計分卡模型進行了拓展,在原有四維度上增加了風險管理維度,并根據拓展后的平衡計分卡模型構建了一套適用于現階段我國商業(yè)銀行績效評價體系。在實施評價體系時,為了使評價指標具有可比性,采用標準差化方法對指標進行無量綱處理;在計算指標權重時,本文結合AHP和德爾菲相兩種方法,借助AHP量表的9個標度設計出AHP專家調查問卷表,完善了德爾菲法專家調查問卷表,并針對銀行各部門經理級支行行長等中層管理者及以上職位的銀行工作人員發(fā)放AHP調查問卷,根據問卷調查收集到的數據并采用方根法計算出指標權重;為了得到商業(yè)銀行最終的整體績效分數,本文采用簡單線性加權平均法來對各指標進行綜合。 隨后,用案例具體演繹商業(yè)銀行績效評價體系的構建和績效評價過程,以驗證文中所采用的評價方法和評價體系的可行性和有效性。 最后,本文總結了所做的主要工作:1)拓展了原有平衡計分卡的維度,并用于商業(yè)銀行績效評價體系的構建。本文根據我國商業(yè)銀行的戰(zhàn)略目標特點,將原有平衡計分卡的維度拓展為五個維度,在原有維度上增加了風險管理維度,并據此構建了一套商業(yè)銀行績效評價體系。2)充實了Z銀行原有的績效評價體系。本文根據我國商業(yè)自身的特點和Z銀行所處的現實環(huán)境,對Z銀行以前所設計的平衡計分卡體系做了一些修改,具有一定的實踐意義。3)完善了權重設定的專家問卷調查表,設計了基于AHP量表9個標度的AHP專家調查問卷表,并成功運用問卷表所收集的數據,通過科學的計算方法得到了比較合理的指標權重。4)將構建的商業(yè)銀行績效評價體系應用于實踐。本文將所構建的平衡體系運用到Z銀行的績效評價中去,而且還證明了平衡計分卡能夠把銀行的戰(zhàn)略目標同績效評價兩者聯系起來,也在一定程度上證明了本文所構建的平衡計分卡體系的可行性和有效性。但是由于各方面的限制條件,本文還存在一些不足:1)在進行綜合績效評價時,假設各個評價指標成線性關系,這無法得到理論的支撐。2)在對Z銀行進行績效評價時,所選取的指標無量綱方法在很大程度上受到樣本數量的影響,樣本量越大,其評價結果就越準確,但是由于數據的難得性和出于對銀行內部資料的保密,本文可獲得的樣本數量有限,因此會影響各個指標的評分,進而影響最終評價結果。3)平衡計分卡體系的應用和實施是一個長時間的、牽涉面廣的、前后耗時長的、需要有人力、資金和科技為支持保障的系統(tǒng)工程,本文未能將該系統(tǒng)在商業(yè)銀行內部進行應用。接著,基于以上主要工作、存在的不足及對Z銀行評價結果的分析,本文對我國商業(yè)銀行實際運用平衡計分卡提出以下幾點建議:1)適當拓展和充實傳統(tǒng)平衡計分卡理論,使其更加合理適用;2)平衡計分卡要與科學合理的方法結合使用,才能發(fā)揮其功效;3)從“軟件”(組織結構)到“硬件”(銀行人員)都要做好充分準備,為平衡計分卡營造良好的實施環(huán)境;4)實施過程要循序漸進,切勿一蹴而就;5)培養(yǎng)平衡計分卡專業(yè)人才隊伍,為平衡計分卡效益的發(fā)揮作保障。 本文的主要創(chuàng)新在于:1)在前人的研究基礎上,將傳統(tǒng)平衡計分卡四維度拓展為五維度,應用到現代商業(yè)銀行績效評價體系的構建中。商業(yè)銀行本身就是一個風險的集合,從以往的金融危機及金融市場的動蕩性來看,風險管理應該是商業(yè)銀行現在乃至今后經營管理的重點和核心。雖然風險管理可以納入到內部流程維度,但是為了突出它的戰(zhàn)略重要性,也便于管理者的管理評估,本文將風險維度單獨作為一個維度,這樣就將傳統(tǒng)平衡計分卡擴展為財務、客戶、學習與成長、內部流程、風險管理五個維度,構建了一套商業(yè)銀行平衡計分卡評價體系。2)在確定權重時,設計了基于AHP量表9個標度的AHP專家調查問卷表,并成功運用問卷表所收集的數據,通過科學的計算方法得到了比較合理的指標權重。3)設計出了基于平衡計分卡的調查問卷,并涉及到風險層面,成功發(fā)放問卷收集到數據;根據數據的描述性統(tǒng)計結果,再結合專家學者對評價指標的選取結果得出績效評價關鍵指標。
[Abstract]:With China ' s accession to the World Trade Organization , our government ' s commitment in the field of finance has been gradually fulfilled , the opening of domestic financial markets is increasing , more foreign banks are seizing the Chinese financial markets , and the domestic commercial banks face unprecedented challenges . To this end , China ' s commercial banks should improve their management system and improve their management level , thereby enhancing their core competitiveness .
In the management of banks , the performance evaluation is an indispensable ring , but the performance evaluation system of commercial banks in China has many defects , pays attention to the traditional financial indicators , and makes up the driving factors of financial success , such as customer , study , internal flow , etc . The balanced scorecard can not only make up for the defects of past performance evaluation and improve the quality of performance management . Therefore , the balanced scorecard system can not only make up for the whole system of the bank , improve the relevant system in the long run , and maintain its competitiveness and competitive advantage in a long - term .
The general idea of this paper is from theory to practice :
Firstly , this paper introduces the relevant theories and research situation of BSC and commercial banks ' performance evaluation at home and abroad . Firstly , it analyzes the characteristics of balance scorecard model , the connotation of four dimensions and the causal relationship among dimensions , and analyses the balance between financial and non - financial , internal and external , long - term and short - term , leading and lagging .
Secondly , on the basis of studying the performance evaluation model adopted by the existing financial institutions , the performance evaluation method of commercial banks is classified according to the different dividing criteria , and the four performance evaluation methods based on the balance scorecard are summarized based on the financial index as the core , based on the different evaluation subjects , based on the efficiency evaluation .
Finally , the present situation of the domestic and foreign research on BSC and the performance evaluation of commercial banks is analyzed and summarized , and the shortcomings in the current research situation are summarized .
Then , based on the above two parts theory and the research situation at home and abroad , this paper further analyzes the existing problems in the performance evaluation system of commercial banks in China : lack of uniform performance evaluation system , the performance evaluation is not true , the risk management is not comprehensive , the risk management is not outstanding , the overall strategy of the bank is not tight , the result management is emphasized , and the lack of incentive rewards and punishment measures matched with the performance evaluation result are five aspects ;
The causes of these problems in the evaluation system are the defects of property rights structure , the incomplete information of the information , the shortcomings of the management system of the cadres , and the lack of effective corporate governance structure .
Secondly , in view of the defects of the performance evaluation system of commercial banks in China , the paper has expanded the original balance scorecard model in combination with the characteristics of China ' s commercial banks and the balanced scorecard theory .
On the basis of AHP and Delphi method , the AHP expert questionnaire form is designed based on the nine scales of AHP and Delphi , the questionnaire of expert questionnaire of Delphi method is perfected , and AHP questionnaire is distributed to the bank staff of middle managers and above positions , such as the governor of each department manager of the bank , and the weight of the index is calculated according to the data collected by the questionnaire .
In order to get the final overall performance score of commercial banks , this paper uses simple linear weighted average method to synthesize each index .
Then , the construction and performance evaluation process of the commercial bank ' s performance evaluation system is deduced by the case , so as to verify the feasibility and effectiveness of the evaluation method and the evaluation system adopted in the paper .
In the end , the paper summarizes the main work done : 1 ) expands the dimension of the original balance scorecard and is used in the construction of the performance evaluation system of commercial banks .
2 ) Balanced Scorecard must be combined with scientific and reasonable methods in order to exert its efficacy ;
3 ) Make full preparations from " software " ( organization structure ) to " hardware " ( bank personnel ) , and create a good implementation environment for balanced scorecard ;
4 ) The implementation process should be gradual and should not be achieved overnight ;
5 ) To develop a professional talent team of balanced scorecard to ensure the benefits of balanced scorecard .
The main innovation of this paper is : 1 ) Based on the previous research , the four dimensions of traditional balanced scorecard are expanded into five dimensions and applied to the construction of performance evaluation system of modern commercial banks .
According to the descriptive statistics of the data , the key indexes of the performance evaluation are obtained by combining the results of the expert scholar ' s selection of the evaluation index .
【學位授予單位】:西南財經大學
【學位級別】:碩士
【學位授予年份】:2012
【分類號】:F272.92;F832.33
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