本文選題：績(jī)效管理 + 商業(yè)銀行　； 參考：《武漢理工大學(xué)》2014年碩士論文

【摘要】：隨著金融全球化競(jìng)爭(zhēng)和信息技術(shù)的變革，銀行業(yè)間的競(jìng)爭(zhēng)更加激烈。國(guó)有商業(yè)銀行要繼續(xù)保持國(guó)際市場(chǎng)競(jìng)爭(zhēng)中的地位，必須切實(shí)將績(jī)效管理擺在重要的戰(zhàn)略位置，盡快提高企業(yè)績(jī)效管理水平。作為一種有效的管理工具，經(jīng)濟(jì)增加值指標(biāo)及其管理模式很好地反映了企業(yè)價(jià)值增值目標(biāo)對(duì)績(jī)效管理提出的改良要求。 本文基于經(jīng)濟(jì)增加值（EVA, Economic value added）的基本理論，試圖分析EVA的價(jià)值驅(qū)動(dòng)模式及其與績(jī)效管理的關(guān)系，設(shè)計(jì)在EVA導(dǎo)向下的商業(yè)銀行績(jī)效管理模式，并對(duì)商業(yè)銀行建立基于EVA的績(jī)效管理模式進(jìn)行實(shí)證探討，為實(shí)現(xiàn)商業(yè)銀行的戰(zhàn)略目標(biāo)提供管理支持，對(duì)增強(qiáng)國(guó)有商業(yè)銀行在市場(chǎng)經(jīng)濟(jì)中的競(jìng)爭(zhēng)力有十分現(xiàn)實(shí)的意義。 本文的主要內(nèi)容包括： （1）討論EVA對(duì)商業(yè)銀行績(jī)效管理的影響�？�(jī)效管理的理念在商業(yè)銀行中已經(jīng)得到了普遍的貫徹和執(zhí)行，成為企業(yè)管理的一項(xiàng)重要工具。但傳統(tǒng)的績(jī)效管理仍存在很多弊端，尤其是它還不能很好地傳導(dǎo)EVA所反映的價(jià)值創(chuàng)造的思想。本文對(duì)EVA的理念進(jìn)行充分的剖析，分析EVA對(duì)績(jī)效管理的影響，找到EVA與商業(yè)銀行績(jī)效管理的切合點(diǎn)。 （2）構(gòu)建基于EVA的商業(yè)銀行績(jī)效管理模式。在國(guó)有商業(yè)銀行全部實(shí)現(xiàn)股份制改造的背景下，商業(yè)銀行的績(jī)效管理必須與EVA指標(biāo)契合起來(lái)。本文通過(guò)分析論述EVA的價(jià)值驅(qū)動(dòng)因素，將EVA的驅(qū)動(dòng)因素引入績(jī)效管理系統(tǒng)，在績(jī)效計(jì)劃、績(jī)效輔導(dǎo)、績(jī)效評(píng)價(jià)及績(jī)效反饋的全過(guò)程中體現(xiàn)EVA的過(guò)程管理，將EVA與商業(yè)銀行績(jī)效管理有機(jī)融合起來(lái)，構(gòu)建基于EVA的商業(yè)銀行績(jī)效管理構(gòu)架，探索該模式的實(shí)施路徑。 （3）設(shè)計(jì)基于EVA的商業(yè)銀行績(jī)效關(guān)鍵指標(biāo)。本文在明確商業(yè)銀行發(fā)展戰(zhàn)略目標(biāo)的基礎(chǔ)上，分析影響商業(yè)銀行戰(zhàn)略目標(biāo)實(shí)現(xiàn)的關(guān)鍵要點(diǎn)，尋找影響商業(yè)銀行戰(zhàn)略目標(biāo)實(shí)現(xiàn)的成功關(guān)鍵因素，，然后通過(guò)層層分解到部門(mén)和崗位，找到部門(mén)和崗位成功關(guān)鍵因素，最后形成可以對(duì)成功關(guān)鍵因素進(jìn)行量化考評(píng)的關(guān)鍵績(jī)效指標(biāo)。 國(guó)內(nèi)外研究都表明EVA指標(biāo)同樣適用于商業(yè)銀行的績(jī)效評(píng)價(jià)，但就EVA如何與績(jī)效管理有效融合還未有深入研究。本文就這一點(diǎn)展開(kāi)論述，并結(jié)合KPI指標(biāo)設(shè)計(jì)和業(yè)績(jī)合同的管理，建立基于EVA的商業(yè)銀行績(jī)效管理體系，給我國(guó)商業(yè)銀行建立現(xiàn)代財(cái)務(wù)制度和提高銀行業(yè)的經(jīng)營(yíng)績(jī)效提供有益的借鑒經(jīng)驗(yàn)。
[Abstract]:With the competition of financial globalization and the change of information technology, the competition between banks is more intense. In order to keep the position in the international market competition, the state-owned commercial banks must put the performance management in an important strategic position and improve the performance management level of the enterprises as soon as possible. As an effective management tool, the index of economic added value and its management mode reflect the improvement requirement of enterprise value added target to performance management. Based on the basic theory of EVA and Economic value added), this paper attempts to analyze the value-driven mode of EVA and its relationship with performance management, and designs the performance management model of commercial banks under the guidance of EVA. The paper also makes an empirical study on the establishment of performance management model based on EVA in commercial banks, which provides management support for achieving the strategic objectives of commercial banks, and has a very practical significance for enhancing the competitiveness of state-owned commercial banks in the market economy. The main contents of this paper include: 1) discuss the impact of EVA on performance management of commercial banks. The concept of performance management has been widely implemented and implemented in commercial banks, and has become an important tool of enterprise management. However, the traditional performance management still has many disadvantages, especially it can not transmit the value creation thought reflected by EVA. This paper makes a full analysis of the concept of EVA, analyzes the impact of EVA on performance management, and finds out the relevant points between EVA and performance management of commercial banks. Second, construct the performance management model of commercial bank based on EVA. Under the background that state-owned commercial banks realize the reform of joint-stock system, the performance management of commercial banks must coincide with the EVA index. In this paper, the value drivers of EVA are analyzed, and the driving factors of EVA are introduced into the performance management system. The process management of EVA is embodied in the whole process of performance planning, performance guidance, performance evaluation and performance feedback. This paper combines EVA with performance management of commercial banks, constructs the performance management framework of commercial banks based on EVA, and explores the implementation path of the model. The key performance indicators of commercial banks based on EVA are designed. On the basis of defining the development strategic objectives of commercial banks, this paper analyzes the key points that affect the realization of the strategic objectives of commercial banks, finds out the key factors that affect the success of the realization of the strategic objectives of commercial banks, and then decomposes them to departments and positions through layers. Find out the key factors of department and post success, and finally form the key performance indicators which can be quantified to evaluate the key factors of success. Domestic and foreign studies have shown that the EVA index is also applicable to the performance evaluation of commercial banks, but the effective integration of EVA and performance management has not been further studied. This paper discusses this point and establishes the performance management system of commercial banks based on EVA combined with the design of KPI index and the management of performance contract. It provides useful experience for our commercial banks to establish modern financial system and improve the performance of the banking industry.
【學(xué)位授予單位】：武漢理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F832.33;F830.42

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