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

【摘要】：本文通過對銀行業(yè)的背景分析,選取處于發(fā)展階段的W銀行,對其績效考核現(xiàn)狀以及存在的問題進行全面分析。通過對傳統(tǒng)財務指標對商業(yè)銀行現(xiàn)狀考核研究分析發(fā)現(xiàn),傳統(tǒng)的財務考核指標設計難以全面對銀行進行考核。并對平衡計分卡的績效考核進行理論和實踐案例進行深入研究�；趯鴥�(nèi)外文獻的閱讀了解,闡述了國內(nèi)外專家學者針對該理論的主要觀點,認真分析平衡計分卡的應用現(xiàn)狀和實行過程中存在的問題,同時借鑒了先進的理論方法和現(xiàn)實的業(yè)績考核指標。針對性地對我國商業(yè)銀行的發(fā)展現(xiàn)狀及目前存在的問題分析,從財務指標、客戶指標、企業(yè)內(nèi)部業(yè)務流程指標及學習與成長指標四個維度,提出對商業(yè)銀行進行多角度的全面績效考核指標。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,探尋導致這些問題的成因,比如對偏重短期利潤、缺乏對銀行可持續(xù)能力的關(guān)注等。運用平衡計分卡的考核指標對其現(xiàn)狀及存在問題提出了相關(guān)的解決方案和改進措施,闡明了針對該銀行平衡計分卡的構(gòu)建思路,并對預期結(jié)果進行了初步的預測,進而得出相關(guān)結(jié)論。通過對實施平衡計分卡與未實施平衡計分卡的銀行績效現(xiàn)狀進行對比分析,發(fā)現(xiàn)實施平衡計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,增強銀行的核心競爭力,改善銀行業(yè)績。本文通過對W銀行績效考核指標進行初步構(gòu)建現(xiàn)實意義,發(fā)現(xiàn)應用平衡計分卡對銀行進行績效管理對我國商業(yè)銀行績效考核的提升具有一定的現(xiàn)實意義。本文旨在通過實施平衡計分卡有利于豐富和完善銀行相關(guān)的績效評價方法,建立一套與我國商業(yè)銀行發(fā)展戰(zhàn)略相適應的平衡計分卡績效考核體系,希望能夠為我國商業(yè)銀行在實現(xiàn)銀行戰(zhàn)略目標和績效考核方面提供實踐參考案例。
[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.
【學位授予單位】：天津商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F272.92;F832.33;F830.42

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