本文選題：政策性銀行　切入點(diǎn)：績效評(píng)價(jià)　出處：《遼寧大學(xué)》2012年碩士論文

【摘要】：自1994年我國成立三家政策性銀行以來，隨著其在支持國家重點(diǎn)建設(shè)，促進(jìn)對(duì)外貿(mào)易和扶植農(nóng)業(yè)發(fā)展等方面發(fā)揮作用的不斷深入，對(duì)政策性銀行績效評(píng)價(jià)的要求也隨之增高。為實(shí)現(xiàn)政府社會(huì)經(jīng)濟(jì)政策意圖，充當(dāng)政府發(fā)展、調(diào)節(jié)和管理宏觀經(jīng)濟(jì)的工具，亟需建立一套科學(xué)完整，切合實(shí)際的政策性銀行績效評(píng)價(jià)體系，來對(duì)其進(jìn)行有效的監(jiān)督管理，加強(qiáng)內(nèi)部核算，以促進(jìn)社會(huì)效益與經(jīng)濟(jì)效益的和諧發(fā)展。 本文從績效評(píng)價(jià)的視角探討了我國政策性銀行的績效評(píng)價(jià)指標(biāo)體系的構(gòu)建問題，在對(duì)我國政策性銀行績效評(píng)價(jià)特殊性進(jìn)行研究的基礎(chǔ)上，結(jié)合實(shí)際，選取平衡計(jì)分卡這一績效評(píng)價(jià)工具，力求設(shè)計(jì)一套具有針對(duì)性、合理性、可操作性的政策性銀行績效評(píng)價(jià)指標(biāo)體系。本文除了緒論部分，在結(jié)構(gòu)和內(nèi)容上主要分為四個(gè)部分： 第一部分：首先采用比較分析的研究方法，對(duì)政策性銀行與商業(yè)性銀行在經(jīng)營目標(biāo)、原則、范圍、對(duì)象等方面進(jìn)行比較，體現(xiàn)政策性銀行的特殊性。然后，對(duì)政策性銀行績效評(píng)價(jià)指標(biāo)體系的設(shè)計(jì)原則、我國的績效評(píng)價(jià)現(xiàn)狀及存在問題、平衡計(jì)分卡的原理進(jìn)行概述，為接下來的討論奠定理論基礎(chǔ)。 第二部分：為本文的重點(diǎn)，根據(jù)平衡計(jì)分卡的設(shè)計(jì)流程，，針對(duì)五個(gè)不同維度（即政策實(shí)現(xiàn)度、財(cái)務(wù)、客戶、內(nèi)部流程、學(xué)習(xí)與成長）進(jìn)行戰(zhàn)略目標(biāo)的分解與展開，并確定其關(guān)鍵成功要素，隨后就分解的關(guān)鍵成功要素逐一設(shè)計(jì)績效評(píng)價(jià)指標(biāo)并予以解釋，最后對(duì)指標(biāo)權(quán)重的設(shè)置方法進(jìn)行簡單介紹，進(jìn)而構(gòu)建一套財(cái)務(wù)與非財(cái)務(wù)、定性與定量相結(jié)合的政策性銀行績效評(píng)價(jià)指標(biāo)體系。 第三部分：為政策性銀行績效評(píng)價(jià)體系的保障機(jī)制研究。通過對(duì)政策性銀行立法和監(jiān)督的論述，進(jìn)一步完善政策性銀行的績效評(píng)價(jià)指標(biāo)體系的外部保障體系，使其整體有專門的法律作為規(guī)范、評(píng)價(jià)工具相對(duì)科學(xué)合理、監(jiān)督管理部門專門化以及執(zhí)行人員專業(yè)化。 第四部分：為文章的結(jié)束部分，即對(duì)全文的論述做以總結(jié)并提出相關(guān)建議。
[Abstract]:Since the establishment of three policy banks in our country in 1994, with the deepening of their role in supporting national key construction, promoting foreign trade and fostering agricultural development, In order to realize the social and economic policy intention of the government and act as a tool for the government to develop, regulate and manage the macro economy, it is urgent to establish a set of scientific integrity. The practical performance evaluation system of policy banks is used to supervise and manage it effectively and to strengthen internal accounting so as to promote the harmonious development of social and economic benefits. This paper discusses the construction of performance evaluation index system of policy banks in China from the perspective of performance evaluation. On the basis of the research on the particularity of performance evaluation of policy banks in China, combined with the actual situation, This paper chooses the balanced Scorecard as a performance evaluation tool, and tries to design a set of performance evaluation index system of policy banks with pertinence, rationality and maneuverability. In addition to the introduction part, this paper is mainly divided into four parts in structure and content. The first part: firstly, by using the comparative analysis method, the author compares policy banks with commercial banks in the aspects of business objectives, principles, scope, objects, and so on, so as to reflect the particularity of policy banks. This paper summarizes the design principles of the performance evaluation index system of policy banks, the present situation and existing problems of performance evaluation in China, and the principle of balanced scorecard, which lays a theoretical foundation for the following discussion. The second part: according to the design process of the balanced Scorecard, the strategic objectives of the five different dimensions (i.e., policy realization, finance, customer, internal process, learning and growth) are decomposed and unfolded. The key success factors are determined, then the key success factors of decomposition are designed one by one and explained. Finally, the setting method of index weight is introduced briefly, and then a set of financial and non-financial factors are constructed. Qualitative and quantitative performance evaluation index system of policy banks. The third part: for the policy bank performance appraisal system safeguard mechanism research. Through to the policy bank legislation and the supervision elaboration, further consummates the policy bank performance appraisal index system external safeguard system, So that the whole has a special law as a norm, evaluation tools are relatively scientific and reasonable, supervision and management specialized and professional executive. The fourth part is the conclusion of the article, that is to sum up the full text and put forward some suggestions.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F832.3

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 張學(xué)申;國家開發(fā)銀行商業(yè)化轉(zhuǎn)型的績效研究[D];蘭州大學(xué);2013年

本文編號(hào)：1693042