平衡計分卡在A城市商業(yè)銀行績效評價中的應用
發(fā)布時間：2018-11-18 17:24
【摘要】：金融業(yè)正逐步成為一個國家經濟的命脈，商業(yè)銀行又在金融業(yè)中發(fā)揮著舉足輕重的作用，城市商業(yè)銀行作為商業(yè)銀行的一個組成部分，它的健康發(fā)展在一定程度上推動著金融業(yè)的發(fā)展。近年來，，隨著利率市場化和互聯網金融的出現，各商業(yè)銀行的擴張速度越來越快，同業(yè)競爭日益激烈。城市商業(yè)銀行面臨嚴峻的競爭環(huán)境，要在嚴峻的環(huán)境中得以生存和發(fā)展，就必須加強管理，不斷完善管理機制，改進現有的只關注財務指標的績效評價體系。原有的績效評價體系沒有考慮外部環(huán)境和自身戰(zhàn)略的需要，已經不能適應新形勢的要求。構建一個科學合理的績效評價體系對于提升我國城市商業(yè)銀行的核心競爭力已經變得刻不容緩。作為一種綜合績效評價模式的平衡計分卡績效評價體系，不僅可以將企業(yè)的績效與戰(zhàn)略相聯系，還具有很強的可操縱性。 首先，本文提出現階段我國城市商業(yè)銀行的競爭已經不再是利潤的競爭，而是包括核心競爭力在內的全面競爭。城市商業(yè)銀行建立一套合理、完整、高效的績效評價體系有助于提升城市商業(yè)銀行的核心競爭力。本文旨在建立一套適合城市商業(yè)銀行發(fā)展的績效評價模式。其次，本文通過對國內外商業(yè)銀行績效評價方法的比較分析，結合我國城市商業(yè)銀行的特點，明確了將平衡計分卡引入城市商業(yè)銀行績效評價體系的必要性。本文以A城市商業(yè)銀行為例，結合A城市商業(yè)銀行的實際情況，利用層次分析法建立了A城市商業(yè)銀行的平衡計分卡績效評價體系。該體系以A城市商業(yè)銀行的戰(zhàn)略目標為出發(fā)點，將A城市商業(yè)銀行的戰(zhàn)略目標層層分解到各個部門，各個職員。并對A城市商業(yè)銀行應用該體系的情況進行了綜合評價并提出A城市商業(yè)銀行要想獲取并保持競爭力就要均衡發(fā)展。本文最后有針對性的提出基于A城市商業(yè)銀行的績效管理體系的保障措施。 平衡計分卡績效評價體系是一種高層次、信息全面、結論準確的績效評價方法，對于促進A城市商業(yè)銀行的健康發(fā)展具有一定的實際意義。
[Abstract]:The financial industry is gradually becoming the lifeblood of a country's economy, and commercial banks play an important role in the financial industry. Its healthy development to a certain extent promotes the development of the financial industry. In recent years, with the emergence of interest rate marketization and Internet finance, the expansion speed of commercial banks is becoming faster and faster. In order to survive and develop in the severe competition environment, the city commercial banks must strengthen management, improve the management mechanism, and improve the existing performance evaluation system which only pays attention to financial indicators. The original performance evaluation system has not considered the needs of external environment and its own strategy, and can not meet the requirements of the new situation. It is urgent to build a scientific and reasonable performance evaluation system to enhance the core competitiveness of urban commercial banks in China. As a comprehensive performance evaluation model, the balanced Scorecard performance evaluation system can not only link the performance of the enterprise with the strategy, but also have a strong maneuverability. Firstly, this paper points out that the competition of city commercial banks in our country is no longer the competition of profit, but the overall competition, including the core competence. Establishing a set of reasonable, complete and efficient performance evaluation system is helpful to enhance the core competitiveness of city commercial banks. The purpose of this paper is to establish a performance evaluation model suitable for the development of urban commercial banks. Secondly, through the comparative analysis of domestic and foreign commercial bank performance evaluation methods, combined with the characteristics of urban commercial banks in China, the necessity of introducing balanced scorecard into the performance evaluation system of urban commercial banks is made clear. This paper takes A city commercial bank as an example, combining with the actual situation of A city commercial bank, establishes the balanced scorecard performance evaluation system of A city commercial bank by using the analytic hierarchy process (AHP). This system takes the strategic goal of A city commercial bank as the starting point, and decomposes the strategic goal of A city commercial bank layer by layer into each department and every staff. The application of this system in A city commercial bank is evaluated and it is pointed out that A city commercial bank must develop in a balanced way if it wants to acquire and maintain the competitive power. Finally, this paper puts forward the safeguard measures of performance management system based on A city commercial bank. Balanced Scorecard performance evaluation system is a kind of high level, comprehensive information, conclusion the accurate performance evaluation method, to promote the healthy development of commercial banks in A city has certain practical significance.
【學位授予單位】：太原理工大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F832.33
本文編號：2340653
[Abstract]:The financial industry is gradually becoming the lifeblood of a country's economy, and commercial banks play an important role in the financial industry. Its healthy development to a certain extent promotes the development of the financial industry. In recent years, with the emergence of interest rate marketization and Internet finance, the expansion speed of commercial banks is becoming faster and faster. In order to survive and develop in the severe competition environment, the city commercial banks must strengthen management, improve the management mechanism, and improve the existing performance evaluation system which only pays attention to financial indicators. The original performance evaluation system has not considered the needs of external environment and its own strategy, and can not meet the requirements of the new situation. It is urgent to build a scientific and reasonable performance evaluation system to enhance the core competitiveness of urban commercial banks in China. As a comprehensive performance evaluation model, the balanced Scorecard performance evaluation system can not only link the performance of the enterprise with the strategy, but also have a strong maneuverability. Firstly, this paper points out that the competition of city commercial banks in our country is no longer the competition of profit, but the overall competition, including the core competence. Establishing a set of reasonable, complete and efficient performance evaluation system is helpful to enhance the core competitiveness of city commercial banks. The purpose of this paper is to establish a performance evaluation model suitable for the development of urban commercial banks. Secondly, through the comparative analysis of domestic and foreign commercial bank performance evaluation methods, combined with the characteristics of urban commercial banks in China, the necessity of introducing balanced scorecard into the performance evaluation system of urban commercial banks is made clear. This paper takes A city commercial bank as an example, combining with the actual situation of A city commercial bank, establishes the balanced scorecard performance evaluation system of A city commercial bank by using the analytic hierarchy process (AHP). This system takes the strategic goal of A city commercial bank as the starting point, and decomposes the strategic goal of A city commercial bank layer by layer into each department and every staff. The application of this system in A city commercial bank is evaluated and it is pointed out that A city commercial bank must develop in a balanced way if it wants to acquire and maintain the competitive power. Finally, this paper puts forward the safeguard measures of performance management system based on A city commercial bank. Balanced Scorecard performance evaluation system is a kind of high level, comprehensive information, conclusion the accurate performance evaluation method, to promote the healthy development of commercial banks in A city has certain practical significance.
【學位授予單位】：太原理工大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F832.33
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