基于KPI與平衡計(jì)分卡耦合的xx銀行績(jī)效考評(píng)體系研究
發(fā)布時(shí)間：2018-08-02 16:24
【摘要】：隨著我國(guó)金融行業(yè)開(kāi)放進(jìn)度的加快和金融改革的深入，商業(yè)銀行作為金融領(lǐng)域的中流砥柱，面臨著錯(cuò)綜復(fù)雜的國(guó)內(nèi)外形勢(shì)以及日趨激烈的市場(chǎng)競(jìng)爭(zhēng)。目前，國(guó)內(nèi)各大商業(yè)銀行的績(jī)效考評(píng)模式正處于探索轉(zhuǎn)變時(shí)期，從過(guò)去單一的財(cái)務(wù)績(jī)效考評(píng)體系逐漸轉(zhuǎn)向財(cái)務(wù)與非財(cái)務(wù)并重的績(jī)效考評(píng)體系。對(duì)面臨金融改革的商業(yè)銀行來(lái)說(shuō)，探索如何綜合多維度的關(guān)鍵績(jī)效指標(biāo)進(jìn)行績(jī)效考評(píng)，如何通過(guò)績(jī)效考評(píng)體系的完善來(lái)提升核心競(jìng)爭(zhēng)力，從而實(shí)現(xiàn)商業(yè)銀行的戰(zhàn)略發(fā)展顯得十分必要。 平衡計(jì)分卡與KPI（關(guān)鍵績(jī)效指標(biāo)）都是績(jī)效考評(píng)工具。本文在綜述相關(guān)商業(yè)銀行績(jī)效考評(píng)文獻(xiàn)和績(jī)效考評(píng)理論分析的基礎(chǔ)上，提出將二者進(jìn)行耦合，揚(yáng)長(zhǎng)避短，更好地發(fā)揮績(jī)效考評(píng)的作用。接著以xx銀行為例，在分析其現(xiàn)有績(jī)效考評(píng)體系存在問(wèn)題的基礎(chǔ)上，詳細(xì)闡述了KPI與平衡計(jì)分卡耦合的績(jī)效考評(píng)體系的建立流程，主要包括:（1）明確xx銀行戰(zhàn)略目標(biāo)；（2）構(gòu)建xx銀行平衡計(jì)分卡模塊；（3）確定關(guān)鍵成功因素；（4）提取xx銀行關(guān)鍵績(jī)效指標(biāo)（KPI）；（5）實(shí)現(xiàn)KPI與平衡計(jì)分卡的耦合；（6）繪制二者耦合的xx銀行戰(zhàn)略地圖；（7）完成績(jī)效考評(píng)實(shí)施方案。最后，進(jìn)一步分析了KPI與平衡計(jì)分卡的耦合在商業(yè)銀行績(jī)效考評(píng)體系中的實(shí)際應(yīng)用。 引入基于KPI與平衡計(jì)分卡耦合的績(jī)效考評(píng)體系，可以實(shí)現(xiàn)以銀行戰(zhàn)略目標(biāo)為中心，面向包括財(cái)務(wù)、客戶、內(nèi)部流程和學(xué)習(xí)與成長(zhǎng)等四個(gè)維度在內(nèi)的關(guān)鍵指標(biāo)進(jìn)行績(jī)效考評(píng)，，將長(zhǎng)短期目標(biāo)相結(jié)合，促使商業(yè)銀行更好地提升經(jīng)營(yíng)效益、落實(shí)戰(zhàn)略目標(biāo)。通過(guò)平衡計(jì)分卡所包含的指標(biāo)驅(qū)動(dòng)關(guān)系的因果鏈條，將驅(qū)動(dòng)思想注入KPI中，彌補(bǔ)了商業(yè)銀行KPI指標(biāo)相互獨(dú)立的問(wèn)題；KPI與平衡計(jì)分卡的耦合實(shí)現(xiàn)了定性與定量結(jié)合，過(guò)程與結(jié)果的兼顧；通過(guò)KPI提取對(duì)戰(zhàn)略具有關(guān)鍵意義的指標(biāo)，能精簡(jiǎn)平衡計(jì)分卡指標(biāo)數(shù)量，減少繁雜性；KPI自上而下將戰(zhàn)略目標(biāo)分解為具體戰(zhàn)術(shù)目標(biāo)，促進(jìn)了銀行戰(zhàn)略的落實(shí)與執(zhí)行。 本文通過(guò)理論研究與案例分析相結(jié)合的方式，將KPI與平衡計(jì)分卡耦合的績(jī)效考評(píng)流程應(yīng)用于xx銀行，進(jìn)一步豐富了商業(yè)銀行績(jī)效考評(píng)理論，分析了該耦合下的績(jī)效考評(píng)體系的實(shí)際應(yīng)用，為商業(yè)銀行績(jī)效考評(píng)體系的改善及戰(zhàn)略發(fā)展提供了一套行之有效的方法。
[Abstract]:With the acceleration of the opening up of the financial industry and the deepening of the financial reform, commercial banks, as the mainstay of the financial field, are facing complicated domestic and international situations and increasingly fierce market competition. At present, the performance evaluation model of domestic commercial banks is in a period of exploration and transformation, from a single financial performance appraisal system to a performance evaluation system with equal emphasis on financial and non-financial. For the commercial banks facing the financial reform, how to synthesize the key performance indicators and how to improve the core competitiveness through the improvement of the performance appraisal system are explored. In order to achieve the strategic development of commercial banks is very necessary. Balanced scorecard and KPI (key performance indicators) are both performance evaluation tools. On the basis of summarizing the relevant literature and theoretical analysis of performance evaluation of commercial banks, this paper proposes that the two should be coupled to maximize their strengths and circumvent their weaknesses, so as to play a better role in performance appraisal. Then taking XX Bank as an example, on the basis of analyzing the existing problems in its performance appraisal system, the establishment process of the performance appraisal system coupled with KPI and balanced Scorecard is elaborated in detail, which includes: (1) defining the strategic objectives of xx Bank; (2) constructing xx bank balanced scorecard module; (3) determining key success factors; (4) extracting xx bank key performance index (KPI); (5) to realize the coupling of KPI and balanced scorecard; (6) drawing the strategic map of xx bank. (7) to complete the implementation plan of performance appraisal. Finally, the practical application of KPI and balanced scorecard in commercial bank performance evaluation system is analyzed. The performance evaluation system based on the coupling of KPI and balanced scorecard can be used to evaluate the performance of the key indicators, including the four dimensions of finance, customer, internal process and learning and growth. The combination of long-and short-term objectives will promote the commercial banks to better improve the operating efficiency and implement the strategic objectives. Through the causality chain of the indicator driving relation contained in the balanced Scorecard, the driving thought is injected into the KPI, which makes up for the problem of the independence of the KPI index in commercial banks. The coupling of the KPI and the balanced Scorecard realizes the combination of qualitative and quantitative. It can simplify the number of balanced scorecard indicators, reduce the complexity of the strategic objectives from top to bottom, and decompose the strategic objectives into specific tactical objectives, through KPI extraction of key indicators of strategic significance, the number of indicators can be reduced to reduce the complexity of the KPI-KPIs from the top to the bottom. Promote the implementation and implementation of bank strategy. Through the combination of theoretical research and case analysis, this paper applies the performance appraisal process of KPI and balanced Scorecard to XX Bank, which further enriches the performance appraisal theory of commercial banks. This paper analyzes the practical application of the performance appraisal system under this coupling, and provides a set of effective methods for the improvement and strategic development of the performance appraisal system of commercial banks.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.33;F272.5
本文編號(hào)：2160003
[Abstract]:With the acceleration of the opening up of the financial industry and the deepening of the financial reform, commercial banks, as the mainstay of the financial field, are facing complicated domestic and international situations and increasingly fierce market competition. At present, the performance evaluation model of domestic commercial banks is in a period of exploration and transformation, from a single financial performance appraisal system to a performance evaluation system with equal emphasis on financial and non-financial. For the commercial banks facing the financial reform, how to synthesize the key performance indicators and how to improve the core competitiveness through the improvement of the performance appraisal system are explored. In order to achieve the strategic development of commercial banks is very necessary. Balanced scorecard and KPI (key performance indicators) are both performance evaluation tools. On the basis of summarizing the relevant literature and theoretical analysis of performance evaluation of commercial banks, this paper proposes that the two should be coupled to maximize their strengths and circumvent their weaknesses, so as to play a better role in performance appraisal. Then taking XX Bank as an example, on the basis of analyzing the existing problems in its performance appraisal system, the establishment process of the performance appraisal system coupled with KPI and balanced Scorecard is elaborated in detail, which includes: (1) defining the strategic objectives of xx Bank; (2) constructing xx bank balanced scorecard module; (3) determining key success factors; (4) extracting xx bank key performance index (KPI); (5) to realize the coupling of KPI and balanced scorecard; (6) drawing the strategic map of xx bank. (7) to complete the implementation plan of performance appraisal. Finally, the practical application of KPI and balanced scorecard in commercial bank performance evaluation system is analyzed. The performance evaluation system based on the coupling of KPI and balanced scorecard can be used to evaluate the performance of the key indicators, including the four dimensions of finance, customer, internal process and learning and growth. The combination of long-and short-term objectives will promote the commercial banks to better improve the operating efficiency and implement the strategic objectives. Through the causality chain of the indicator driving relation contained in the balanced Scorecard, the driving thought is injected into the KPI, which makes up for the problem of the independence of the KPI index in commercial banks. The coupling of the KPI and the balanced Scorecard realizes the combination of qualitative and quantitative. It can simplify the number of balanced scorecard indicators, reduce the complexity of the strategic objectives from top to bottom, and decompose the strategic objectives into specific tactical objectives, through KPI extraction of key indicators of strategic significance, the number of indicators can be reduced to reduce the complexity of the KPI-KPIs from the top to the bottom. Promote the implementation and implementation of bank strategy. Through the combination of theoretical research and case analysis, this paper applies the performance appraisal process of KPI and balanced Scorecard to XX Bank, which further enriches the performance appraisal theory of commercial banks. This paper analyzes the practical application of the performance appraisal system under this coupling, and provides a set of effective methods for the improvement and strategic development of the performance appraisal system of commercial banks.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.33;F272.5
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