【摘要】：在全球經(jīng)濟(jì)一體化的大環(huán)境下,我國加快了經(jīng)濟(jì)改革和對外開放的步伐,大量實(shí)力雄厚的外資銀行入駐我國的銀行業(yè),同時(shí)面對國內(nèi)本土銀行的競爭壓力以及自身實(shí)力的限制,我國的商業(yè)銀行迫切地需要增強(qiáng)核心競爭力,而傳統(tǒng)的績效管理體系主要利用財(cái)務(wù)指標(biāo)來衡量其經(jīng)營業(yè)績,忽視了非財(cái)務(wù)指標(biāo)在銀行未來發(fā)展戰(zhàn)略中所能發(fā)揮的重要作用,因此傳統(tǒng)的績效管理體系已經(jīng)無法幫助商業(yè)銀行提高經(jīng)營管理水平,以應(yīng)對復(fù)雜多變的國內(nèi)外經(jīng)濟(jì)形勢,商業(yè)銀行迫切需要建立一套科學(xué)且行之有效的績效管理體系。平衡計(jì)分卡以企業(yè)的整體戰(zhàn)略目標(biāo)為引導(dǎo),以績效管理為核心,既運(yùn)用了財(cái)務(wù)維度的指標(biāo),使企業(yè)能夠清晰地了解其財(cái)務(wù)狀況,又選取了客戶、內(nèi)部流程、學(xué)習(xí)與成長維度的各項(xiàng)指標(biāo),將企業(yè)的戰(zhàn)略目標(biāo)層層細(xì)分,落實(shí)到具體的工作執(zhí)行中,克服了過于重視短期結(jié)果、忽視長遠(yuǎn)目標(biāo)的實(shí)現(xiàn)和可持續(xù)發(fā)展的局限性,可以幫助商業(yè)銀行更有效地進(jìn)行績效管理。本文對績效管理、商業(yè)銀行的績效管理和平衡計(jì)分卡的理論進(jìn)行闡述之后,將傳統(tǒng)商業(yè)銀行績效管理的方法和平衡計(jì)分卡進(jìn)行比較,發(fā)現(xiàn)傳統(tǒng)績效管理方法的缺陷。隨后以S商業(yè)銀行為研究對象,在對S商業(yè)銀行進(jìn)行簡單介紹的基礎(chǔ)上,分析了其績效管理現(xiàn)狀以及存在的問題,得出了S商業(yè)銀行引入以戰(zhàn)略為導(dǎo)向的平衡計(jì)分卡這一先進(jìn)的績效管理工具的必要性和可行性。然后,文章從財(cái)務(wù)、客戶、內(nèi)部流程、學(xué)習(xí)與成長四個(gè)維度設(shè)計(jì)了S商業(yè)銀行的績效管理體系,在明確了關(guān)鍵績效指標(biāo)后,又運(yùn)用層次分析法確定了各個(gè)指標(biāo)的權(quán)重,得出S商業(yè)銀行基于平衡計(jì)分卡的績效管理體系并進(jìn)行應(yīng)用研究,結(jié)合其實(shí)際情況,提出了四條幫助S商業(yè)銀行順利應(yīng)用平衡計(jì)分卡的建議。在文章的結(jié)尾處對這一研究做出總結(jié),并提出了本文研究的局限及平衡計(jì)分卡未來發(fā)展方向的展望。本文的主要是以平衡計(jì)分卡為模型,運(yùn)用層次分析法設(shè)計(jì)指標(biāo)權(quán)重,構(gòu)建了適合S商業(yè)銀行的績效管理體系,為改善傳統(tǒng)的績效管理提供一種行之有效的方法,并且將理論與S商業(yè)銀行的實(shí)際情況緊密結(jié)合,對我國同類型商業(yè)銀行的績效管理具有一定的指導(dǎo)意義。
[Abstract]:Under the environment of global economic integration, China has accelerated the pace of economic reform and opening to the outside world. A large number of powerful foreign banks have entered China's banking industry, while facing the competitive pressure of domestic banks and the limitations of their own strength. China's commercial banks urgently need to enhance their core competitiveness, while the traditional performance management system mainly uses financial indicators to measure their operating performance, neglecting the important role that non-financial indicators can play in the future development strategy of banks. Therefore, the traditional performance management system has been unable to help commercial banks improve their management level in order to cope with the complex and changeable economic situation at home and abroad. Commercial banks urgently need to establish a set of scientific and effective performance management system. The balanced scorecard is guided by the overall strategic objectives of the enterprise and takes performance management as the core. It not only uses the indicators of the financial dimension, so that the enterprise can clearly understand its financial situation, but also select customers and internal processes. The indicators of the dimension of learning and growth subdivide the strategic objectives of enterprises layer by layer and implement them into the implementation of specific work, overcoming the limitations of paying too much attention to short-term results and neglecting the realization of long-term goals and sustainable development. It can help commercial banks to carry out performance management more effectively. After expounding the theory of performance management, commercial bank performance management and balanced scorecard, this paper compares the traditional commercial bank performance management method with the balanced scorecard, and finds out the defects of the traditional performance management method. Then, taking S commercial bank as the research object, on the basis of a brief introduction to S commercial bank, this paper analyzes the present situation and existing problems of S commercial bank performance management. The necessity and feasibility of introducing strategy-oriented balanced scorecard as an advanced performance management tool for S commercial banks are obtained. Then, the paper designs the performance management system of S commercial bank from four dimensions of finance, customer, internal process, learning and growth. After defining the key performance indicators, the weight of each index is determined by AHP. The performance management system of S commercial bank based on balanced scorecard is obtained and applied research is carried out. combined with its actual situation, four suggestions are put forward to help S commercial bank to apply balanced scorecard smoothly. At the end of the paper, the research is summarized, and the limitations of this paper and the prospect of the future development of balanced scorecard are put forward. In this paper, based on the balanced scorecard model, the analytic hierarchy process (AHP) is used to design the index weight, and a performance management system suitable for S commercial banks is constructed, which provides an effective method for improving the traditional performance management. And the theory is closely combined with the actual situation of S commercial banks, which has certain guiding significance for the performance management of the same type of commercial banks in China.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F272.5;F832.33

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