本文關(guān)鍵詞：M銀行內(nèi)部審計(jì)部門績效考核體系研究　出處：《河北工業(yè)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

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【摘要】：M銀行成立于上世紀(jì)50年代，是一家伴隨著新中國發(fā)展的大型國有商業(yè)銀行。經(jīng)過多次分拆、重建、剝離、重組，M銀行現(xiàn)已成為我國金融體系重要的組成部門。2010年，M銀行完成了上海、香港兩地同時上市工作，現(xiàn)已成為一家集銀行、保險(xiǎn)、證券、投資業(yè)務(wù)于一體的大型國際現(xiàn)代化金融商業(yè)集團(tuán)。為了進(jìn)一步完善公司治理架構(gòu)，深化公司股份制改革進(jìn)程，M銀行打破原有監(jiān)管模式，建立了一高更為先進(jìn)、更為獨(dú)立、更為有效的新型內(nèi)部審計(jì)架構(gòu)，即由董事會直接領(lǐng)導(dǎo)的現(xiàn)代化內(nèi)部審計(jì)體制。改革后的內(nèi)部審計(jì)部門在財(cái)務(wù)、行政、人事等方面，完全獨(dú)立于經(jīng)營管理層，工作重點(diǎn)有過去單純的合規(guī)檢查向風(fēng)險(xiǎn)審計(jì)、管理審計(jì)、績效審計(jì)并重的方向發(fā)展，關(guān)心董事會所關(guān)心的問題，從董事會及高級管理層的視角俯視及審視全行業(yè)務(wù)發(fā)展，并就發(fā)現(xiàn)問題直接向董事會報(bào)告，以自身提供的保值、增值作用，有力的促進(jìn)了公司整體戰(zhàn)略的實(shí)現(xiàn)、從而從整體上保證了M銀行向著健康、有效發(fā)展的目標(biāo)邁進(jìn)。 本文就M銀行內(nèi)部審計(jì)部門績效管理工作進(jìn)行了深入的研究，，揭示了現(xiàn)有績效考核體系存在考核重點(diǎn)不夠突出、評價標(biāo)準(zhǔn)過于主觀、可操作性不強(qiáng)、考核結(jié)果過于接近等問題。通過原因分析，本文一方面從績效考核體系的導(dǎo)向性方面指出現(xiàn)有績效考核體系缺乏與公司整體戰(zhàn)略協(xié)同作用的問題，另一方面從績效考核操作層面指出現(xiàn)有績效考核實(shí)施流程不規(guī)范的問題，并由此指出M銀行需要建立一套考核導(dǎo)向明確、評價標(biāo)準(zhǔn)清晰的績效考核體系。通過綜合運(yùn)用平衡記分卡、關(guān)鍵績效指標(biāo)法、關(guān)鍵行為指標(biāo)法以及360度評測，本文重新設(shè)計(jì)M銀行績效考核體系，并從組織層面、工作責(zé)任體系、制度保障體系、考核流程應(yīng)注意的問題等方面，提出建議如：一是要取得組織內(nèi)部高層領(lǐng)導(dǎo)的支持，二是要明確分工，建立工作責(zé)任體系，三是考核工作要以制度規(guī)定為保障，四是確保執(zhí)行環(huán)節(jié)不打折扣，五是績效考核體系也要不斷的修正、完善。
[Abstract]:M bank was established in the last century in 50s, is a company with a new Chinese development of large state-owned commercial banks. After several spin off, stripping, reconstruction, reorganization, M Bank of China's financial system has become the important composition department.2010, M bank completed in Shanghai, Hongkong at the same time listing, has become a in banking, insurance, securities, investment business in one of the large modern international financial business group. In order to further improve the corporate governance structure, deepening the shareholding system reform process, to break the original M bank supervision mode, establish a more advanced, more independent, more effective framework model of internal audit, internal audit system modernization from the board of directors of the direct leadership. After the reform of the internal audit department in the financial, administrative, personnel and other aspects, completely independent of the business management focus had to check compliance with the wind Insurance audit, management audit, performance audit and the direction of development, the board of directors concerned about issues of concern, look at the whole line of business development from the board of directors and senior management from the perspective of down and found the problem, and will report directly to the board of directors, in order to provide their own value, value-added role, promote the realization of the company's overall from the overall strategy, so as to ensure the M bank to the health, forward effective development goals.
This paper makes a deep study on the performance management of the internal audit department of M bank, reveals the existing performance appraisal system of the focus of the assessment is not prominent, the evaluation criteria are too subjective, operability is not strong, too close to the assessment results and other issues. Through the analysis of the reasons, on the one hand from the guide of the performance appraisal system is pointed out the performance appraisal system of the role of the lack of coordination with the company's overall strategy, on the other hand, from the operation of performance appraisal level of the existing process problems the implementation of performance appraisal. The paper points out that the M bank needs to establish a set of assessment oriented performance appraisal system, evaluation standard and clear. By using the balanced scorecard, key performance indicators method, key behavior index method and 360 degree evaluation, this paper re design of performance appraisal system of M bank, and from the organizational level, work responsibility system, system Security system, should pay attention to aspects of appraisal process problems, put forward suggestions such as: one is to get the support of the leaders within the organization, the two is to establish a clear division of labor, work responsibility system, the three is the assessment work to regulations for the protection, four is to ensure that the link does not discount, five is the performance appraisal system to continue the correction, perfect.

【學(xué)位授予單位】：河北工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F272.92;F832.33

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