本文選題：平衡計(jì)分卡 + 商業(yè)銀行��； 參考：《浙江師范大學(xué)》2012年碩士論文

【摘要】：隨著經(jīng)濟(jì)全球化進(jìn)程日益加快和國(guó)內(nèi)金融體制改革不斷深化,國(guó)內(nèi)銀行業(yè)經(jīng)營(yíng)環(huán)境發(fā)生重大變革,銀行之間的競(jìng)爭(zhēng)異常激烈。面對(duì)新的挑戰(zhàn)與發(fā)展機(jī)遇,各商業(yè)銀行需要結(jié)合自身的實(shí)際發(fā)展情況,制定一套與銀行發(fā)展戰(zhàn)略相結(jié)合的績(jī)效評(píng)價(jià)體系。然而,以財(cái)務(wù)為主的傳統(tǒng)評(píng)價(jià)體系過分重視銀行的短期盈利能力指標(biāo),忽視了對(duì)銀行可持續(xù)發(fā)展,諸如內(nèi)部流程、客戶關(guān)系、人力資本等重要的非財(cái)務(wù)因素的考察,已無法適應(yīng)環(huán)境變化和銀行管理變革的要求。而且商業(yè)銀行現(xiàn)有的績(jī)效評(píng)價(jià)缺乏戰(zhàn)略導(dǎo)向,績(jī)效評(píng)價(jià)與戰(zhàn)略管理相脫節(jié),難以有效引導(dǎo)銀行戰(zhàn)略的執(zhí)行。因此,如何構(gòu)建一套與商業(yè)銀行戰(zhàn)略目標(biāo)緊密結(jié)合的科學(xué)合理的績(jī)效評(píng)價(jià)體系,是本文研究的重點(diǎn)。 本文在國(guó)內(nèi)外商業(yè)銀行績(jī)效評(píng)價(jià)理論研究的基礎(chǔ)上,結(jié)合我國(guó)商業(yè)銀行績(jī)效評(píng)價(jià)存在的問題,試圖構(gòu)建基于平衡計(jì)分卡的商業(yè)銀行戰(zhàn)略績(jī)效評(píng)價(jià)體系。首先回顧了國(guó)內(nèi)外商業(yè)銀行績(jī)效評(píng)價(jià)的研究成果,明確提出商業(yè)銀行戰(zhàn)略績(jī)效評(píng)價(jià)的內(nèi)涵,詳細(xì)闡述商業(yè)銀行戰(zhàn)略績(jī)效評(píng)價(jià)相關(guān)理論,并對(duì)平衡計(jì)分卡相關(guān)理論進(jìn)行梳理；在此基礎(chǔ)上,針對(duì)商業(yè)銀行的經(jīng)營(yíng)特征及商業(yè)銀行績(jī)效評(píng)價(jià)現(xiàn)狀,對(duì)平衡計(jì)分卡在商業(yè)銀行戰(zhàn)略績(jī)效評(píng)價(jià)中適用性進(jìn)行分析,并進(jìn)一步提出構(gòu)建商業(yè)銀行戰(zhàn)略績(jī)效平衡計(jì)分卡的實(shí)施步驟； 其次,研究了構(gòu)建商業(yè)銀行平衡計(jì)分卡戰(zhàn)略績(jī)效評(píng)價(jià)體系的實(shí)現(xiàn)路徑,即從財(cái)務(wù)、客戶價(jià)值主張、內(nèi)部流程和學(xué)習(xí)與成長(zhǎng)四個(gè)層面分析商業(yè)銀行戰(zhàn)略要素及其內(nèi)在因果關(guān)系,建立了商業(yè)銀行戰(zhàn)略地圖；然后,結(jié)合繪制的戰(zhàn)略地圖,運(yùn)用平衡計(jì)分卡理論構(gòu)建商業(yè)銀行戰(zhàn)略績(jī)效評(píng)價(jià)指標(biāo)體系,并選取德爾菲法和層次分析法確定指標(biāo)體系中各指標(biāo)的權(quán)重,選取模糊綜合評(píng)價(jià)法進(jìn)行綜合評(píng)價(jià)； 最后,以CZ銀行為例進(jìn)行實(shí)證研究。將建立的商業(yè)銀行戰(zhàn)略績(jī)效評(píng)價(jià)指標(biāo)體系具體應(yīng)用于CZ銀行,結(jié)果表明,基于平衡計(jì)分卡的商業(yè)銀行戰(zhàn)略績(jī)效評(píng)價(jià)指標(biāo)體系具有較強(qiáng)的可操作性,層次分析法和模糊綜合相結(jié)合對(duì)CZ銀行戰(zhàn)略績(jī)效得出較合理的評(píng)價(jià),從而為其它商業(yè)銀行戰(zhàn)略績(jī)效評(píng)價(jià)提供指導(dǎo)。
[Abstract]:With the accelerating process of economic globalization and the deepening of domestic financial system reform, the domestic banking business environment has undergone major changes, and the competition between banks is extremely fierce. In the face of new challenges and development opportunities, each commercial bank needs to develop a performance evaluation system combined with its development strategy in the light of its own actual development situation. However, the traditional evaluation system based on finance pays too much attention to the short-term profitability index of the bank, neglecting the investigation of the important non-financial factors such as internal process, customer relationship, human capital and so on, for the sustainable development of the bank, such as internal process, customer relationship, human capital and so on. Can no longer adapt to environmental changes and changes in bank management requirements. Moreover, the current performance evaluation of commercial banks lacks strategic orientation, and the performance evaluation is out of touch with strategic management, so it is difficult to effectively guide the implementation of bank strategy. Therefore, how to build a set of scientific and reasonable performance evaluation system, which is closely combined with the strategic objectives of commercial banks, is the focus of this paper. This paper attempts to construct a strategic performance evaluation system of commercial banks based on balanced scorecard in view of the problems existing in the performance evaluation of commercial banks in China. First of all, it reviews the research results of performance evaluation of commercial banks at home and abroad, puts forward the connotation of strategic performance evaluation of commercial banks, elaborates the relevant theories of strategic performance evaluation of commercial banks, and combs the relevant theories of balanced Scorecard. On this basis, according to the management characteristics of commercial banks and the current situation of performance evaluation of commercial banks, the applicability of balanced Scorecard in the strategic performance evaluation of commercial banks is analyzed. And further put forward the implementation steps of constructing the commercial bank strategic performance balanced Scorecard. Secondly, it studies the realization path of constructing the commercial bank balanced Scorecard strategic performance evaluation system, that is, from the view of finance, customer value. Internal process and learning and growth four levels analysis of commercial bank strategic elements and their internal causal relationship, established a strategic map of commercial banks; then, combined with the strategic map, Using the balanced scorecard theory to construct the strategic performance evaluation index system of commercial banks, and select Delphi method and analytic hierarchy process to determine the weight of each index system, select fuzzy comprehensive evaluation method for comprehensive evaluation; finally, Take CZ bank as an example to carry on the empirical research. The established index system of strategic performance evaluation of commercial banks is applied to CZ bank. The results show that the index system of strategic performance evaluation of commercial banks based on balanced scorecard has strong maneuverability. The combination of AHP and fuzzy synthesis gives a reasonable evaluation of CZ bank's strategic performance, thus providing guidance for other commercial banks' strategic performance evaluation.
【學(xué)位授予單位】：浙江師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F272.92;F832.33

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前1條

1 宋典;平衡計(jì)分卡執(zhí)行企業(yè)戰(zhàn)略的有效性問題研究[D];南京農(nóng)業(yè)大學(xué);2006年

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本文編號(hào)：2002729