本文選題：平衡計(jì)分卡 + 商業(yè)銀行��； 參考：《西南財(cái)經(jīng)大學(xué)》2012年碩士論文

【摘要】：隨著我國(guó)加入世界貿(mào)易組織,我國(guó)政府在金融領(lǐng)域的承諾逐步履行,國(guó)內(nèi)金融市場(chǎng)的開(kāi)放程度不斷加大,更多的外資銀行搶占中國(guó)金融市場(chǎng),同業(yè)競(jìng)爭(zhēng)日趨激烈,國(guó)內(nèi)商業(yè)銀行面臨著前所未有的挑戰(zhàn)。為此,我國(guó)商業(yè)銀行應(yīng)該完善其經(jīng)營(yíng)管理體制,提高其經(jīng)營(yíng)管理水平,從而增強(qiáng)其核心競(jìng)爭(zhēng)力。 在銀行的管理中,績(jī)效評(píng)價(jià)是不可或缺的一環(huán),但是我國(guó)商業(yè)銀行的績(jī)效評(píng)價(jià)體系存在很多缺陷,注重傳統(tǒng)的財(cái)務(wù)指標(biāo),輕視了促成財(cái)務(wù)成功的驅(qū)動(dòng)因素,如：顧客、學(xué)習(xí)、內(nèi)部流程等。平衡計(jì)分卡很好的彌補(bǔ)了傳統(tǒng)財(cái)務(wù)指標(biāo)的缺陷,它不僅可以幫助銀行明確其戰(zhàn)略目標(biāo),還有助于引導(dǎo)和保持銀行的日常經(jīng)營(yíng)活動(dòng)同戰(zhàn)略目標(biāo)的一致性。平衡計(jì)分卡同時(shí)兼顧了財(cái)務(wù)與非財(cái)務(wù)因素,反映了銀行長(zhǎng)期利益與短期利益的統(tǒng)一,全面實(shí)現(xiàn)了銀行整體績(jī)效的評(píng)價(jià)。因此,建立我國(guó)商業(yè)銀行績(jī)效評(píng)價(jià)的平衡計(jì)分卡體系不僅可以彌補(bǔ)以往績(jī)效評(píng)價(jià)存在的缺陷,提高績(jī)效管理的質(zhì)量,我們更可以將平衡計(jì)分卡的思想滲透到銀行整個(gè)的經(jīng)營(yíng)管理中,促使和保證其全面系統(tǒng)、長(zhǎng)遠(yuǎn)地審視內(nèi)外部環(huán)境,完善相關(guān)制度,持久穩(wěn)定地保持其競(jìng)爭(zhēng)力和競(jìng)爭(zhēng)優(yōu)勢(shì)。 本文總體研究的思路是從理論到實(shí)踐： 首先,介紹了國(guó)內(nèi)外有關(guān)平衡計(jì)分卡和商業(yè)銀行績(jī)效評(píng)價(jià)的相關(guān)理論及研究現(xiàn)狀。首先分析了平衡計(jì)分卡模型的特點(diǎn),四維度的內(nèi)涵及維度間的因果關(guān)系,分析認(rèn)為：平衡計(jì)分卡可以統(tǒng)籌銀行整體戰(zhàn)略與各具體戰(zhàn)略目標(biāo),真正做到了財(cái)務(wù)與非財(cái)務(wù)、內(nèi)部與外部、長(zhǎng)期與短期、領(lǐng)先與滯后四個(gè)方面的平衡；其次,本文在研讀了現(xiàn)有金融機(jī)構(gòu)所采用的績(jī)效評(píng)價(jià)模型的基礎(chǔ)上,根據(jù)不同的劃分標(biāo)準(zhǔn),對(duì)商業(yè)銀行績(jī)效評(píng)價(jià)方法進(jìn)行分類(lèi),歸納出以財(cái)務(wù)指標(biāo)為核心、基于不同評(píng)價(jià)主體、基于效率評(píng)價(jià)、基于平衡計(jì)分卡四種績(jī)效評(píng)價(jià)方法；最后,對(duì)國(guó)內(nèi)外有關(guān)平衡計(jì)分卡和商業(yè)銀行績(jī)效評(píng)價(jià)的研究現(xiàn)狀進(jìn)行了分析歸納,總結(jié)出3點(diǎn)研究現(xiàn)狀中的不足。 接著,基于以上兩部分理論及國(guó)內(nèi)外的研究現(xiàn)狀。本文進(jìn)一步分析研究了我國(guó)商業(yè)銀行績(jī)效評(píng)價(jià)體系普遍存在的問(wèn)題：缺乏統(tǒng)一的績(jī)效評(píng)價(jià)體系、績(jī)效評(píng)價(jià)未落到實(shí)處,而是流于形式、績(jī)效評(píng)價(jià)指標(biāo)設(shè)置不全面,風(fēng)險(xiǎn)管理不夠突出、與銀行總體戰(zhàn)略聯(lián)系不緊密,注重結(jié)果管理、缺乏與績(jī)效評(píng)價(jià)結(jié)果配套的激勵(lì)獎(jiǎng)懲措施五方面的問(wèn)題；而造成評(píng)價(jià)體系這些問(wèn)題的原因有產(chǎn)權(quán)結(jié)構(gòu)的缺陷、信息不完全對(duì)稱(chēng)、干部管理體制存弊端、缺乏有效的公司治理結(jié)構(gòu)。 其次,鑒于我國(guó)商業(yè)銀行績(jī)效評(píng)價(jià)體系的缺陷,結(jié)合我國(guó)商業(yè)銀行的特點(diǎn)和平衡計(jì)分卡理論,本文對(duì)原有平衡計(jì)分卡模型進(jìn)行了拓展,在原有四維度上增加了風(fēng)險(xiǎn)管理維度,并根據(jù)拓展后的平衡計(jì)分卡模型構(gòu)建了一套適用于現(xiàn)階段我國(guó)商業(yè)銀行績(jī)效評(píng)價(jià)體系。在實(shí)施評(píng)價(jià)體系時(shí),為了使評(píng)價(jià)指標(biāo)具有可比性,采用標(biāo)準(zhǔn)差化方法對(duì)指標(biāo)進(jìn)行無(wú)量綱處理；在計(jì)算指標(biāo)權(quán)重時(shí),本文結(jié)合AHP和德?tīng)柗葡鄡煞N方法,借助AHP量表的9個(gè)標(biāo)度設(shè)計(jì)出AHP專(zhuān)家調(diào)查問(wèn)卷表,完善了德?tīng)柗品▽?zhuān)家調(diào)查問(wèn)卷表,并針對(duì)銀行各部門(mén)經(jīng)理級(jí)支行行長(zhǎng)等中層管理者及以上職位的銀行工作人員發(fā)放AHP調(diào)查問(wèn)卷,根據(jù)問(wèn)卷調(diào)查收集到的數(shù)據(jù)并采用方根法計(jì)算出指標(biāo)權(quán)重；為了得到商業(yè)銀行最終的整體績(jī)效分?jǐn)?shù),本文采用簡(jiǎn)單線(xiàn)性加權(quán)平均法來(lái)對(duì)各指標(biāo)進(jìn)行綜合。 隨后,用案例具體演繹商業(yè)銀行績(jī)效評(píng)價(jià)體系的構(gòu)建和績(jī)效評(píng)價(jià)過(guò)程,以驗(yàn)證文中所采用的評(píng)價(jià)方法和評(píng)價(jià)體系的可行性和有效性。 最后,本文總結(jié)了所做的主要工作：1)拓展了原有平衡計(jì)分卡的維度,并用于商業(yè)銀行績(jī)效評(píng)價(jià)體系的構(gòu)建。本文根據(jù)我國(guó)商業(yè)銀行的戰(zhàn)略目標(biāo)特點(diǎn),將原有平衡計(jì)分卡的維度拓展為五個(gè)維度,在原有維度上增加了風(fēng)險(xiǎn)管理維度,并據(jù)此構(gòu)建了一套商業(yè)銀行績(jī)效評(píng)價(jià)體系。2)充實(shí)了Z銀行原有的績(jī)效評(píng)價(jià)體系。本文根據(jù)我國(guó)商業(yè)自身的特點(diǎn)和Z銀行所處的現(xiàn)實(shí)環(huán)境,對(duì)Z銀行以前所設(shè)計(jì)的平衡計(jì)分卡體系做了一些修改,具有一定的實(shí)踐意義。3)完善了權(quán)重設(shè)定的專(zhuān)家問(wèn)卷調(diào)查表,設(shè)計(jì)了基于A(yíng)HP量表9個(gè)標(biāo)度的AHP專(zhuān)家調(diào)查問(wèn)卷表,并成功運(yùn)用問(wèn)卷表所收集的數(shù)據(jù),通過(guò)科學(xué)的計(jì)算方法得到了比較合理的指標(biāo)權(quán)重。4)將構(gòu)建的商業(yè)銀行績(jī)效評(píng)價(jià)體系應(yīng)用于實(shí)踐。本文將所構(gòu)建的平衡體系運(yùn)用到Z銀行的績(jī)效評(píng)價(jià)中去,而且還證明了平衡計(jì)分卡能夠把銀行的戰(zhàn)略目標(biāo)同績(jī)效評(píng)價(jià)兩者聯(lián)系起來(lái),也在一定程度上證明了本文所構(gòu)建的平衡計(jì)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(jìn)行綜合績(jī)效評(píng)價(jià)時(shí),假設(shè)各個(gè)評(píng)價(jià)指標(biāo)成線(xiàn)性關(guān)系,這無(wú)法得到理論的支撐。2)在對(duì)Z銀行進(jìn)行績(jī)效評(píng)價(jià)時(shí),所選取的指標(biāo)無(wú)量綱方法在很大程度上受到樣本數(shù)量的影響,樣本量越大,其評(píng)價(jià)結(jié)果就越準(zhǔn)確,但是由于數(shù)據(jù)的難得性和出于對(duì)銀行內(nèi)部資料的保密,本文可獲得的樣本數(shù)量有限,因此會(huì)影響各個(gè)指標(biāo)的評(píng)分,進(jìn)而影響最終評(píng)價(jià)結(jié)果。3)平衡計(jì)分卡體系的應(yīng)用和實(shí)施是一個(gè)長(zhǎng)時(shí)間的、牽涉面廣的、前后耗時(shí)長(zhǎng)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(nèi)部進(jìn)行應(yīng)用。接著,基于以上主要工作、存在的不足及對(duì)Z銀行評(píng)價(jià)結(jié)果的分析,本文對(duì)我國(guó)商業(yè)銀行實(shí)際運(yùn)用平衡計(jì)分卡提出以下幾點(diǎn)建議：1)適當(dāng)拓展和充實(shí)傳統(tǒng)平衡計(jì)分卡理論,使其更加合理適用；2)平衡計(jì)分卡要與科學(xué)合理的方法結(jié)合使用,才能發(fā)揮其功效；3)從“軟件”(組織結(jié)構(gòu))到“硬件”(銀行人員)都要做好充分準(zhǔn)備,為平衡計(jì)分卡營(yíng)造良好的實(shí)施環(huán)境；4)實(shí)施過(guò)程要循序漸進(jìn),切勿一蹴而就；5)培養(yǎng)平衡計(jì)分卡專(zhuān)業(yè)人才隊(duì)伍,為平衡計(jì)分卡效益的發(fā)揮作保障。 本文的主要?jiǎng)?chuàng)新在于：1)在前人的研究基礎(chǔ)上,將傳統(tǒng)平衡計(jì)分卡四維度拓展為五維度,應(yīng)用到現(xiàn)代商業(yè)銀行績(jī)效評(píng)價(jià)體系的構(gòu)建中。商業(yè)銀行本身就是一個(gè)風(fēng)險(xiǎn)的集合,從以往的金融危機(jī)及金融市場(chǎng)的動(dòng)蕩性來(lái)看,風(fēng)險(xiǎn)管理應(yīng)該是商業(yè)銀行現(xiàn)在乃至今后經(jīng)營(yíng)管理的重點(diǎn)和核心。雖然風(fēng)險(xiǎn)管理可以納入到內(nèi)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(píng)估,本文將風(fēng)險(xiǎn)維度單獨(dú)作為一個(gè)維度,這樣就將傳統(tǒng)平衡計(jì)分卡擴(kuò)展為財(cái)務(wù)、客戶(hù)、學(xué)習(xí)與成長(zhǎng)、內(nèi)部流程、風(fēng)險(xiǎn)管理五個(gè)維度,構(gòu)建了一套商業(yè)銀行平衡計(jì)分卡評(píng)價(jià)體系。2)在確定權(quán)重時(shí),設(shè)計(jì)了基于A(yíng)HP量表9個(gè)標(biāo)度的AHP專(zhuān)家調(diào)查問(wèn)卷表,并成功運(yùn)用問(wèn)卷表所收集的數(shù)據(jù),通過(guò)科學(xué)的計(jì)算方法得到了比較合理的指標(biāo)權(quán)重。3)設(shè)計(jì)出了基于平衡計(jì)分卡的調(diào)查問(wèn)卷,并涉及到風(fēng)險(xiǎn)層面,成功發(fā)放問(wèn)卷收集到數(shù)據(jù)；根據(jù)數(shù)據(jù)的描述性統(tǒng)計(jì)結(jié)果,再結(jié)合專(zhuān)家學(xué)者對(duì)評(píng)價(jià)指標(biāo)的選取結(jié)果得出績(jī)效評(píng)價(jià)關(guān)鍵指標(biāo)。
[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(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F272.92;F832.33

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