本文關(guān)鍵詞： 平衡計(jì)分卡 績效考核 績效指標(biāo) 商業(yè)銀行　出處：《天津商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：本文通過對(duì)銀行業(yè)的背景分析,選取處于發(fā)展階段的W銀行,對(duì)其績效考核現(xiàn)狀以及存在的問題進(jìn)行全面分析。通過對(duì)傳統(tǒng)財(cái)務(wù)指標(biāo)對(duì)商業(yè)銀行現(xiàn)狀考核研究分析發(fā)現(xiàn),傳統(tǒng)的財(cái)務(wù)考核指標(biāo)設(shè)計(jì)難以全面對(duì)銀行進(jìn)行考核。并對(duì)平衡計(jì)分卡的績效考核進(jìn)行理論和實(shí)踐案例進(jìn)行深入研究。基于對(duì)國內(nèi)外文獻(xiàn)的閱讀了解,闡述了國內(nèi)外專家學(xué)者針對(duì)該理論的主要觀點(diǎn),認(rèn)真分析平衡計(jì)分卡的應(yīng)用現(xiàn)狀和實(shí)行過程中存在的問題,同時(shí)借鑒了先進(jìn)的理論方法和現(xiàn)實(shí)的業(yè)績考核指標(biāo)。針對(duì)性地對(duì)我國商業(yè)銀行的發(fā)展現(xiàn)狀及目前存在的問題分析,從財(cái)務(wù)指標(biāo)、客戶指標(biāo)、企業(yè)內(nèi)部業(yè)務(wù)流程指標(biāo)及學(xué)習(xí)與成長指標(biāo)四個(gè)維度,提出對(duì)商業(yè)銀行進(jìn)行多角度的全面績效考核指標(biāo)。本文以W銀行為例,簡單介紹了該銀行的成立及背景,分析了W銀行績效現(xiàn)狀及其存在的問題,探尋導(dǎo)致這些問題的成因,比如對(duì)偏重短期利潤、缺乏對(duì)銀行可持續(xù)能力的關(guān)注等。運(yùn)用平衡計(jì)分卡的考核指標(biāo)對(duì)其現(xiàn)狀及存在問題提出了相關(guān)的解決方案和改進(jìn)措施,闡明了針對(duì)該銀行平衡計(jì)分卡的構(gòu)建思路,并對(duì)預(yù)期結(jié)果進(jìn)行了初步的預(yù)測,進(jìn)而得出相關(guān)結(jié)論。通過對(duì)實(shí)施平衡計(jì)分卡與未實(shí)施平衡計(jì)分卡的銀行績效現(xiàn)狀進(jìn)行對(duì)比分析,發(fā)現(xiàn)實(shí)施平衡計(jì)分卡的銀行有利于激發(fā)銀行活力,提升銀行可持續(xù)發(fā)展能力,增強(qiáng)銀行的核心競爭力,改善銀行業(yè)績。本文通過對(duì)W銀行績效考核指標(biāo)進(jìn)行初步構(gòu)建現(xiàn)實(shí)意義,發(fā)現(xiàn)應(yīng)用平衡計(jì)分卡對(duì)銀行進(jìn)行績效管理對(duì)我國商業(yè)銀行績效考核的提升具有一定的現(xiàn)實(shí)意義。本文旨在通過實(shí)施平衡計(jì)分卡有利于豐富和完善銀行相關(guān)的績效評(píng)價(jià)方法,建立一套與我國商業(yè)銀行發(fā)展戰(zhàn)略相適應(yīng)的平衡計(jì)分卡績效考核體系,希望能夠?yàn)槲覈虡I(yè)銀行在實(shí)現(xiàn)銀行戰(zhàn)略目標(biāo)和績效考核方面提供實(shí)踐參考案例。
[Abstract]:Based on the background analysis of the banking industry, this paper selects W Bank, which is in the stage of development, to analyze the present situation and the existing problems of its performance appraisal. The traditional financial appraisal index design is difficult to evaluate the bank comprehensively, and carries on the thorough research to the balanced scorecard performance appraisal theory and the practice case, based on the reading understanding to the domestic and foreign literature, This paper expounds the main viewpoints of experts and scholars at home and abroad in view of this theory, and analyzes the current situation of the application of the balanced scorecard and the problems existing in the process of implementation. At the same time, it draws lessons from the advanced theory method and the actual achievement appraisal index. It analyzes the current situation and existing problems of the commercial bank in our country, from the financial index, the customer index, Four dimensions of internal business process index and learning and growth index are put forward in this paper. Taking W Bank as an example, this paper briefly introduces the establishment and background of the bank. This paper analyzes the current situation of W bank performance and its existing problems, and explores the causes of these problems, such as the emphasis on short-term profits, Based on the assessment index of balanced Scorecard, this paper puts forward the relevant solutions and improvement measures to the present situation and existing problems of the balanced Scorecard, and clarifies the train of thought for the construction of the balanced Scorecard. And the preliminary prediction of the expected results, and then draw relevant conclusions. Through the implementation of the balanced Scorecard and the implementation of the balanced Scorecard bank performance analysis of the current situation, It is found that the implementation of balanced Scorecard can stimulate the bank vitality, promote the bank's sustainable development ability, enhance the bank's core competitiveness, and improve the bank's performance. It is found that the application of balanced scorecard to bank performance management is of practical significance to the performance evaluation of commercial banks in China. The purpose of this paper is to enrich and improve the relevant performance evaluation methods of banks through the implementation of balanced scorecard. To establish a balanced Scorecard performance appraisal system suitable for the development strategy of Chinese commercial banks, this paper hopes to provide a practical reference case for our commercial banks to achieve the strategic objectives and performance appraisal of the banks.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F272.92;F832.33;F830.42

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