慈溪農(nóng)村合作銀行績效管理研究
發(fā)布時(shí)間：2018-11-20 04:46
【摘要】：隨著沿海經(jīng)濟(jì)的迅速發(fā)展及全球化進(jìn)程不斷加快,東部農(nóng)村經(jīng)濟(jì)發(fā)生了由量到質(zhì)的變化,由此引發(fā)了農(nóng)村金融市場的巨大轉(zhuǎn)變。國內(nèi)各銀行紛紛調(diào)整戰(zhàn)略結(jié)構(gòu),將發(fā)達(dá)地區(qū)的農(nóng)村主要重要的金融開發(fā)綠地。農(nóng)村合作金融機(jī)構(gòu)(農(nóng)村合作銀行、信用社,本文以慈溪合作銀行為例)面臨日益激烈的同業(yè)競爭,面對國內(nèi)商業(yè)銀行的先進(jìn)的管理體制和產(chǎn)品體系,農(nóng)村合作金融機(jī)構(gòu)欲求生存和發(fā)展,必須提升自身的管理體制,而績效管理又是其中之關(guān)鍵�？冃Ч芾硎菍︺y行內(nèi)部各個(gè)經(jīng)營單元的績效進(jìn)行有效管理,繼而實(shí)施各項(xiàng)激勵(lì)措施的管理活動(dòng),因此在銀行經(jīng)營管理中占有相當(dāng)重要的地位。隨著現(xiàn)代公司治理結(jié)構(gòu)的建立、現(xiàn)代農(nóng)村金融需求的提升及激烈的同業(yè)競爭,慈溪農(nóng)村合作銀行長期沿襲的傳統(tǒng)的績效管理體制已經(jīng)越來越不適應(yīng)現(xiàn)代金融企業(yè)制度和國際化發(fā)展的需要,亟待構(gòu)建一個(gè)全方位、多層次的績效管理體系,以推動(dòng)全行實(shí)現(xiàn)經(jīng)營管理變革與轉(zhuǎn)型,從而適應(yīng)在農(nóng)村金融市場上的競爭環(huán)境。 本文在對商業(yè)銀行績效管理體系相關(guān)概念及國內(nèi)外研究現(xiàn)狀闡述說明的基礎(chǔ)上,對慈溪農(nóng)村合作銀行績效管理體系進(jìn)行了分析,指出其存在的弊端及需要改進(jìn)的方向。經(jīng)過多年發(fā)展,慈溪農(nóng)村合作銀行已構(gòu)建了以資本經(jīng)濟(jì)價(jià)值為核心指標(biāo)的績效管理體系,但績效管理主要還是針對網(wǎng)點(diǎn)、產(chǎn)品與部門開展量化指標(biāo)管理,未真正體現(xiàn)資本經(jīng)濟(jì)價(jià)值最大化的績效管理目標(biāo),造成網(wǎng)點(diǎn)分類經(jīng)營授權(quán)、產(chǎn)品定價(jià)、部門責(zé)任落實(shí)等經(jīng)營管理實(shí)踐缺乏決策依據(jù),并且沒有從戰(zhàn)略發(fā)展目標(biāo)出發(fā)形成涵蓋財(cái)務(wù)與非財(cái)務(wù)指標(biāo)的績效管理的綜合評價(jià)指標(biāo)體系。本論文通過對國內(nèi)外典型商業(yè)銀行績效管理體系對比分析,歸納總結(jié)了值得參考與借鑒的先進(jìn)經(jīng)驗(yàn)；運(yùn)用平衡計(jì)分卡方法和管理會(huì)計(jì)理論,結(jié)合銀行實(shí)際,提出了完善績效管理的對策建議與詳細(xì)設(shè)計(jì)方案：宏觀層面建立多維度矩陣式經(jīng)營績效評價(jià)模型,微觀層面設(shè)計(jì)各維度績效評價(jià)方法及評價(jià)指標(biāo)體系,從而實(shí)現(xiàn)建立現(xiàn)代的績效管理體系,促進(jìn)銀行提高各級經(jīng)營管理水平,實(shí)現(xiàn)全行持續(xù)、均衡、全面發(fā)展。
[Abstract]:With the rapid development of coastal economy and the accelerating process of globalization, the eastern rural economy has changed from quantity to quality, which has caused a great change of rural financial market. Domestic banks have adjusted their strategic structure to develop the major financial areas in developed areas. Rural cooperative financial institutions (rural cooperative banks, credit cooperatives, this paper take Cixi cooperative bank as an example) face increasingly fierce interbank competition, facing the advanced management system and product system of domestic commercial banks, In order to survive and develop, rural cooperative financial institutions must improve their own management system, and performance management is one of the key. Performance management is an effective management of the performance of each operating unit of the bank, and then carries out the management activities of various incentives, so it plays a very important role in the management of the bank. With the establishment of modern corporate governance structure, the promotion of modern rural financial needs and fierce industry competition, The traditional performance management system of Cixi Rural Cooperative Bank, which has been inherited for a long time, has become more and more unsuitable for the needs of modern financial enterprise system and international development. It is urgent to construct a comprehensive and multi-level performance management system. In order to promote the bank to realize the reform and transformation of management, so as to adapt to the competitive environment in the rural financial market. On the basis of explaining the related concepts of the performance management system of commercial banks and the current research situation at home and abroad, this paper analyzes the performance management system of Cixi Rural Cooperative Bank, and points out its shortcomings and the direction to be improved. After years of development, Cixi Rural Cooperative Bank has constructed a performance management system with the capital economic value as the core index, but the performance management is mainly aimed at the network, products and departments to carry out quantitative index management. The performance management objectives which do not truly reflect the maximization of capital economic value lead to the lack of decision basis for the operation and management practice, such as classified operating authorization, product pricing, implementation of departmental responsibility, etc. Moreover, there is no comprehensive evaluation index system of performance management covering financial and non-financial indicators from the perspective of strategic development objectives. Based on the comparative analysis of the performance management system of the typical commercial banks at home and abroad, this paper summarizes the advanced experience which is worthy of reference and reference. By using the balanced Scorecard method and the management accounting theory, combined with the practice of the bank, this paper puts forward the countermeasures and detailed design schemes to perfect the performance management: to establish the multi-dimensional matrix management performance evaluation model at the macro level, In order to establish the modern performance management system, to promote the banks to improve the level of management at all levels, and to achieve the sustained, balanced and comprehensive development of the whole bank, the micro-level design of performance evaluation methods and evaluation index system of each dimension is carried out in order to realize the establishment of modern performance management system.
【學(xué)位授予單位】：南京農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F832.35
本文編號：2343778
[Abstract]:With the rapid development of coastal economy and the accelerating process of globalization, the eastern rural economy has changed from quantity to quality, which has caused a great change of rural financial market. Domestic banks have adjusted their strategic structure to develop the major financial areas in developed areas. Rural cooperative financial institutions (rural cooperative banks, credit cooperatives, this paper take Cixi cooperative bank as an example) face increasingly fierce interbank competition, facing the advanced management system and product system of domestic commercial banks, In order to survive and develop, rural cooperative financial institutions must improve their own management system, and performance management is one of the key. Performance management is an effective management of the performance of each operating unit of the bank, and then carries out the management activities of various incentives, so it plays a very important role in the management of the bank. With the establishment of modern corporate governance structure, the promotion of modern rural financial needs and fierce industry competition, The traditional performance management system of Cixi Rural Cooperative Bank, which has been inherited for a long time, has become more and more unsuitable for the needs of modern financial enterprise system and international development. It is urgent to construct a comprehensive and multi-level performance management system. In order to promote the bank to realize the reform and transformation of management, so as to adapt to the competitive environment in the rural financial market. On the basis of explaining the related concepts of the performance management system of commercial banks and the current research situation at home and abroad, this paper analyzes the performance management system of Cixi Rural Cooperative Bank, and points out its shortcomings and the direction to be improved. After years of development, Cixi Rural Cooperative Bank has constructed a performance management system with the capital economic value as the core index, but the performance management is mainly aimed at the network, products and departments to carry out quantitative index management. The performance management objectives which do not truly reflect the maximization of capital economic value lead to the lack of decision basis for the operation and management practice, such as classified operating authorization, product pricing, implementation of departmental responsibility, etc. Moreover, there is no comprehensive evaluation index system of performance management covering financial and non-financial indicators from the perspective of strategic development objectives. Based on the comparative analysis of the performance management system of the typical commercial banks at home and abroad, this paper summarizes the advanced experience which is worthy of reference and reference. By using the balanced Scorecard method and the management accounting theory, combined with the practice of the bank, this paper puts forward the countermeasures and detailed design schemes to perfect the performance management: to establish the multi-dimensional matrix management performance evaluation model at the macro level, In order to establish the modern performance management system, to promote the banks to improve the level of management at all levels, and to achieve the sustained, balanced and comprehensive development of the whole bank, the micro-level design of performance evaluation methods and evaluation index system of each dimension is carried out in order to realize the establishment of modern performance management system.
【學(xué)位授予單位】：南京農(nóng)業(yè)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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