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

【摘要】：為了農(nóng)村信用社的長(zhǎng)足發(fā)展,我國(guó)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(duì)于發(fā)展中的農(nóng)村信用社,停滯不前的績(jī)效評(píng)估的方式就相對(duì)落后。而科學(xué)、合理的績(jī)效評(píng)估方式是促進(jìn)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(guò)程中存在著績(jī)效評(píng)估體系的缺失,不足以對(duì)運(yùn)動(dòng)著的農(nóng)村信用社提供及時(shí)、高效的評(píng)價(jià)。PEARLS指標(biāo)體系是由世界信用社理事會(huì)(WOCCU)提出的權(quán)威的針對(duì)農(nóng)村信用社的績(jī)效評(píng)估體系。研究PEARLS指標(biāo)體系在實(shí)際的應(yīng)用性對(duì)于我國(guó)農(nóng)村信用社績(jī)效評(píng)估體系的建立有十分重要的意義。 文章首先闡述了績(jī)效評(píng)估體系的發(fā)展背景,并指出缺乏經(jīng)營(yíng)方面評(píng)價(jià)、反映情況不全面、存在定性指標(biāo)、設(shè)計(jì)過(guò)于簡(jiǎn)單等問(wèn)題,隨后提出了更具有權(quán)威性、應(yīng)用性更強(qiáng)的PEARLS指標(biāo)體系,全面介紹了PEARLS指標(biāo)體系的基本指標(biāo)體系和核心指標(biāo)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(biāo)體系的評(píng)價(jià)標(biāo)準(zhǔn)和評(píng)價(jià)公式,計(jì)算出相關(guān)結(jié)果,同時(shí)采用因子分析法,與CAMELS體系和現(xiàn)行央行監(jiān)管指標(biāo)比較,利用PEARLS指標(biāo)體系指出我國(guó)農(nóng)村信用社發(fā)展?fàn)顩r以及存在的障礙性因素,同時(shí)對(duì)PEARLS指標(biāo)體系在我國(guó)實(shí)證中的實(shí)際情況做出相關(guān)修正,指出優(yōu)勢(shì)和不足。 在實(shí)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(hù)能力、資產(chǎn)質(zhì)量和滿(mǎn)足資金流動(dòng)性以及成長(zhǎng)性等方面表現(xiàn)良好,該農(nóng)合行有一個(gè)良好的發(fā)展態(tài)勢(shì),說(shuō)明近年來(lái)農(nóng)村信用社的改革取得了一定的成效。同時(shí)顯示出PEARLS指標(biāo)體系可以彌補(bǔ)現(xiàn)行績(jī)效評(píng)估體系的不足,提供更為有效的績(jī)效評(píng)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(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F832.35

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