本文選題：信用擔(dān)保公司　切入點(diǎn)：平衡計(jì)分卡　出處：《安徽財(cái)經(jīng)大學(xué)》2012年碩士論文

【摘要】：近年來(lái),隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展,我國(guó)信用擔(dān)保業(yè)發(fā)展迅速。信用擔(dān)保作為一項(xiàng)特殊的金融制度安排,引導(dǎo)社會(huì)資源配置并保障資金融通,在緩解中小企業(yè)“融資難”、改善企業(yè)融資環(huán)境中發(fā)揮著不可或缺的作用。然而,我國(guó)信用擔(dān)保公司不可避免的面臨著風(fēng)險(xiǎn)與競(jìng)爭(zhēng)加劇的雙重挑戰(zhàn),在經(jīng)營(yíng)管理水平、服務(wù)質(zhì)量上與國(guó)際先進(jìn)國(guó)家相比還相距甚遠(yuǎn)。在此背景下,構(gòu)建一套科學(xué)、合理、全面的信用擔(dān)保公司績(jī)效評(píng)價(jià)體系尤為重要,本文以信用擔(dān)保理論、績(jī)效管理理論為基礎(chǔ),利用平衡計(jì)分卡從戰(zhàn)略管理目標(biāo)出發(fā),從客戶、內(nèi)部流程、學(xué)習(xí)發(fā)展及財(cái)務(wù)等方面構(gòu)建了一套多維度的我國(guó)信用擔(dān)保公司績(jī)效評(píng)價(jià)指標(biāo)體系,不僅對(duì)豐富與拓展績(jī)效管理的適用領(lǐng)域具有一定的理論價(jià)值,且對(duì)促進(jìn)信用擔(dān)保公司的可持續(xù)發(fā)展具有重要的現(xiàn)實(shí)意義。首先,本文闡述了信用擔(dān)保公司績(jī)效評(píng)價(jià)的研究背景和意義,綜述了國(guó)內(nèi)外的主要文獻(xiàn)研究,介紹了本文的研究思路和方法以及可能的創(chuàng)新和不足之處。其次,敘述了信用擔(dān)保公司從事的主要業(yè)務(wù),通過(guò)深入分析我國(guó)信用擔(dān)保公司的發(fā)展?fàn)顩r和發(fā)展中存在的問(wèn)題,提出了信用擔(dān)保公司績(jī)效評(píng)價(jià)的必要性；結(jié)合國(guó)外績(jī)效評(píng)價(jià)發(fā)展過(guò)程中較為盛行的幾種理論思想,對(duì)目前主要的績(jī)效評(píng)價(jià)方法進(jìn)行詳細(xì)述評(píng)的基礎(chǔ)上,選取了本文進(jìn)行績(jī)效評(píng)價(jià)的方法。再次,按照指標(biāo)體系構(gòu)建的思路與原則,借助BSC的財(cái)務(wù)、客戶、內(nèi)部流程及學(xué)習(xí)成長(zhǎng)四個(gè)維度設(shè)計(jì)信用擔(dān)保公司的績(jī)效評(píng)價(jià)指標(biāo)體系,在參考現(xiàn)有文獻(xiàn)研究和問(wèn)卷調(diào)查的基礎(chǔ)之上,設(shè)置了20個(gè)分項(xiàng)指標(biāo),利用層次分析法合理確定各指標(biāo)權(quán)重,通過(guò)無(wú)量綱化、構(gòu)建隸屬度函數(shù)進(jìn)行模糊綜合評(píng)價(jià)；最后,利用所構(gòu)建的績(jī)效評(píng)價(jià)體系對(duì)蚌埠與宣城兩地的若干家信用擔(dān)保公司進(jìn)行實(shí)證,得出結(jié)論：本文所構(gòu)建的信用擔(dān)保公司BSC績(jī)效評(píng)價(jià)指標(biāo)體系較為合理、科學(xué),能夠較好的反應(yīng)兩地?fù)?dān)保公司的實(shí)際情況；并在此基礎(chǔ)上,提出提升信用擔(dān)保公司績(jī)效的政策建議。
[Abstract]:In recent years, with the development of market economy, the development of China's credit guarantee industry rapidly. The credit guarantee as a special arrangements for the financial system, to guide the allocation of social resources and guarantee financing, to alleviate the financing difficulty in small and medium enterprises, plays an indispensable role in improving the financing environment. However, China's Credit Guarantee Corporation inevitable facing risks and competition of the dual challenge in the management level, service quality and the international advanced countries still far apart. In this context, construct a set of scientific, reasonable, comprehensive Credit Guarantee Corporation performance evaluation system is particularly important, based on the theory of credit guarantee, performance management theory, using the Balanced Scorecard starting from the goal of strategic management from the customer, internal processes, learning and development of financial and other aspects of the construction of China "s Credit Guarantee Corporation performance of a multi dimension Performance evaluation index system, not only has a certain theoretical value for enriching and expanding the field of application of performance management, and has important practical significance to promote the sustainable development of the Credit Guarantee Corporation. Firstly, this paper expounds the Credit Guarantee Corporation performance evaluation of the research background and significance, the main literature review at home and abroad, introduces the ideas and methods of this study and the possible innovation and deficiencies. Secondly, the Credit Guarantee Corporation mainly engaged in the business, through in-depth analysis of the existing situation and development of China's Credit Guarantee Corporation in the problem, put forward the necessity of Credit Guarantee Corporation performance evaluation theory; several more popular with foreign performance evaluation in the process of development, based on the detailed review the main performance evaluation methods, methods of the performance evaluation. Again, according to the ideas and principles of the construction of the index system, with the help of BSC financial, customer, internal process and learning and growth in four dimensions design Credit Guarantee Corporation performance evaluation index system, on the basis of reference to the existing literature research and questionnaire survey, set up 20 sub indicators, using AHP to determine the index weight is reasonable. Through the dimensionless, to construct the membership function for fuzzy comprehensive evaluation; finally, the performance evaluation system of the Bengbu and Xuancheng several Credit Guarantee Corporation to conduct the empirical study, we concluded that: the performance evaluation index system of Credit Guarantee Corporation BSC constructed in this paper is more reasonable and scientific, can reflect the actual situation of the two Guarantee Corporation; and on this basis, put forward to improve the performance of Credit Guarantee Corporation policy recommendations.

【學(xué)位授予單位】：安徽財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F832.4

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