基于KPI與平衡計分卡耦合的xx銀行績效考評體系研究
發(fā)布時間：2018-08-02 16:24
【摘要】：隨著我國金融行業(yè)開放進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，面臨著錯綜復(fù)雜的國內(nèi)外形勢以及日趨激烈的市場競爭。目前，國內(nèi)各大商業(yè)銀行的績效考評模式正處于探索轉(zhuǎn)變時期，從過去單一的財務(wù)績效考評體系逐漸轉(zhuǎn)向財務(wù)與非財務(wù)并重的績效考評體系。對面臨金融改革的商業(yè)銀行來說，探索如何綜合多維度的關(guān)鍵績效指標進行績效考評，如何通過績效考評體系的完善來提升核心競爭力，從而實現(xiàn)商業(yè)銀行的戰(zhàn)略發(fā)展顯得十分必要。 平衡計分卡與KPI（關(guān)鍵績效指標）都是績效考評工具。本文在綜述相關(guān)商業(yè)銀行績效考評文獻和績效考評理論分析的基礎(chǔ)上，提出將二者進行耦合，揚長避短，更好地發(fā)揮績效考評的作用。接著以xx銀行為例，在分析其現(xiàn)有績效考評體系存在問題的基礎(chǔ)上，詳細闡述了KPI與平衡計分卡耦合的績效考評體系的建立流程，主要包括:（1）明確xx銀行戰(zhàn)略目標；（2）構(gòu)建xx銀行平衡計分卡模塊；（3）確定關(guān)鍵成功因素；（4）提取xx銀行關(guān)鍵績效指標（KPI）；（5）實現(xiàn)KPI與平衡計分卡的耦合；（6）繪制二者耦合的xx銀行戰(zhàn)略地圖；（7）完成績效考評實施方案。最后，進一步分析了KPI與平衡計分卡的耦合在商業(yè)銀行績效考評體系中的實際應(yīng)用。 引入基于KPI與平衡計分卡耦合的績效考評體系，可以實現(xiàn)以銀行戰(zhàn)略目標為中心，面向包括財務(wù)、客戶、內(nèi)部流程和學(xué)習(xí)與成長等四個維度在內(nèi)的關(guān)鍵指標進行績效考評，，將長短期目標相結(jié)合，促使商業(yè)銀行更好地提升經(jīng)營效益、落實戰(zhàn)略目標。通過平衡計分卡所包含的指標驅(qū)動關(guān)系的因果鏈條，將驅(qū)動思想注入KPI中，彌補了商業(yè)銀行KPI指標相互獨立的問題；KPI與平衡計分卡的耦合實現(xiàn)了定性與定量結(jié)合，過程與結(jié)果的兼顧；通過KPI提取對戰(zhàn)略具有關(guān)鍵意義的指標，能精簡平衡計分卡指標數(shù)量，減少繁雜性；KPI自上而下將戰(zhàn)略目標分解為具體戰(zhàn)術(shù)目標，促進了銀行戰(zhàn)略的落實與執(zhí)行。 本文通過理論研究與案例分析相結(jié)合的方式，將KPI與平衡計分卡耦合的績效考評流程應(yīng)用于xx銀行，進一步豐富了商業(yè)銀行績效考評理論，分析了該耦合下的績效考評體系的實際應(yīng)用，為商業(yè)銀行績效考評體系的改善及戰(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)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.33;F272.5
本文編號：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)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.33;F272.5
【參考文獻】
相關(guān)期刊論文 前10條
1 鐘胥易;劉運國;;基于BSC的戰(zhàn)略中心型財務(wù)組織再造研究(上)——以A日化公司為例[J];財會通訊;2011年07期
2 葉春明,孫薇,宇海英;以平衡計分卡為基礎(chǔ)構(gòu)建商業(yè)銀行業(yè)績評價的非財務(wù)指標[J];金融論壇;2004年01期
3 馬君;黃強;;商業(yè)銀行分支機構(gòu)績效評價系統(tǒng)的設(shè)計與實證分析[J];金融論壇;2006年08期
4 邵建榮;關(guān)長春;賈麗博;;大型國有控股商業(yè)銀行績效管理的現(xiàn)狀、問題與改革[J];金融論壇;2011年09期
5 張茂林;陳小瓊;;對商業(yè)銀行績效考核的冷思考[J];湖北師范學(xué)院學(xué)報(哲學(xué)社會科學(xué)版);2010年05期
6 韓明;謝赤;;我國商業(yè)銀行績效考評體系研究[J];金融研究;2009年03期
7 孫宋芝;;EVA業(yè)績評價方法研究綜述[J];會計之友(上旬刊);2010年03期
8 廖世理;程廣林;;關(guān)鍵績效指標(KPI)的分解與設(shè)計[J];農(nóng)村金融研究;2008年09期
9 沈思遠;;基于BSC的KPI整合績效考核體系構(gòu)建[J];人才開發(fā);2009年08期
10 周愛群;;平衡計分卡與績效管理[J];四川冶金;2006年05期
相關(guān)博士學(xué)位論文 前1條
1 孫繼偉;我國商業(yè)銀行風(fēng)險評價指標體系研究[D];復(fù)旦大學(xué);2011年
本文編號：2160003
本文鏈接：http://sikaile.net/jingjilunwen/guojijinrong/2160003.html
最近更新
教材專著
