本文選題：社區(qū)銀行 + 轉(zhuǎn)型　； 參考：《安徽財經(jīng)大學(xué)》2012年碩士論文

【摘要】：為了農(nóng)村信用社的長足發(fā)展,我國農(nóng)村信用社正處于轉(zhuǎn)型期,由農(nóng)村信用社向農(nóng)村合作銀行,以及農(nóng)村社區(qū)銀行改革的階段中。因此,相對于發(fā)展中的農(nóng)村信用社,停滯不前的績效評估的方式就相對落后。而科學(xué)、合理的績效評估方式是促進農(nóng)村信用社健康發(fā)展的極其重要的前提。在轉(zhuǎn)型的過程中存在著績效評估體系的缺失,不足以對運動著的農(nóng)村信用社提供及時、高效的評價。PEARLS指標體系是由世界信用社理事會(WOCCU)提出的權(quán)威的針對農(nóng)村信用社的績效評估體系。研究PEARLS指標體系在實際的應(yīng)用性對于我國農(nóng)村信用社績效評估體系的建立有十分重要的意義。 文章首先闡述了績效評估體系的發(fā)展背景,并指出缺乏經(jīng)營方面評價、反映情況不全面、存在定性指標、設(shè)計過于簡單等問題,隨后提出了更具有權(quán)威性、應(yīng)用性更強的PEARLS指標體系,全面介紹了PEARLS指標體系的基本指標體系和核心指標體系,并搜集安徽桐城市農(nóng)村合作銀行2008年-2010年的數(shù)據(jù),依據(jù)PEARLS指標體系的評價標準和評價公式,計算出相關(guān)結(jié)果,同時采用因子分析法,與CAMELS體系和現(xiàn)行央行監(jiān)管指標比較,利用PEARLS指標體系指出我國農(nóng)村信用社發(fā)展狀況以及存在的障礙性因素,同時對PEARLS指標體系在我國實證中的實際情況做出相關(guān)修正,指出優(yōu)勢和不足。 在實證結(jié)果中顯示,該農(nóng)合行在改革后的三年中,在資產(chǎn)保護能力、資產(chǎn)質(zhì)量和滿足資金流動性以及成長性等方面表現(xiàn)良好,該農(nóng)合行有一個良好的發(fā)展態(tài)勢,說明近年來農(nóng)村信用社的改革取得了一定的成效。同時顯示出PEARLS指標體系可以彌補現(xiàn)行績效評估體系的不足,提供更為有效的績效評估方式,給予內(nèi)部管理者和外部監(jiān)管共同使用。
[Abstract]:For the rapid development of rural credit cooperatives, China's rural credit cooperatives are in the transition period, from rural credit cooperatives to rural cooperative banks, as well as the reform of rural community banks. Therefore, relative to the developing rural credit cooperatives, stagnant performance evaluation is relatively backward. Scientific and reasonable performance evaluation is an extremely important prerequisite to promote the healthy development of rural credit cooperatives. In the process of transformation, there is a lack of performance evaluation system, which is not enough to provide timely for the rural credit cooperatives. The efficient evaluation. PEARLS index system is an authoritative performance evaluation system for rural credit cooperatives proposed by the World Council of Credit unions (WOCCU). It is of great significance to study the practical application of pear index system for the establishment of performance evaluation system of rural credit cooperatives in China. The paper first expounds the development background of the performance evaluation system, and points out that the lack of management evaluation, the reflection situation is not comprehensive, there are qualitative indicators, the design is too simple and so on, and then put forward more authoritative. This paper introduces the basic index system and core index system of pear index system, and collects the data of Anhui Tongcheng Rural Cooperative Bank from 2008 to 2010, according to the evaluation standard and formula of pear index system. At the same time, using factor analysis method, comparing with camels system and current central bank supervision index, using pear index system to point out the development of rural credit cooperatives in China and the obstacles. At the same time, the paper corrects the actual situation of pear index system in our country, and points out its advantages and disadvantages. The empirical results show that in the three years after the reform, the bank has performed well in the aspects of asset protection ability, asset quality, liquidity satisfaction and growth, and the bank has a good development trend. It shows that the reform of rural credit cooperatives has made some achievements in recent years. At the same time, it shows that pear index system can make up for the shortcomings of the current performance evaluation system, provide a more effective way of performance evaluation, and give internal managers and external supervision to use together.
【學(xué)位授予單位】：安徽財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F832.35

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