本文選題：A商業(yè)銀行　切入點：平衡計分卡　出處：《安徽大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國金融業(yè)對外開放的不斷深入,商業(yè)銀行長期以來面臨的低投入高回報、競爭壓力較小的局面已經(jīng)被打破,一些資產(chǎn)雄厚、管理完善的外資銀行紛紛進入我國,我國商業(yè)銀行的經(jīng)營業(yè)績壓力與日俱增。與此同時,我國經(jīng)濟發(fā)展進入新常態(tài)階段,經(jīng)濟增長放緩,利率市場化改革進入新階段,互聯(lián)網(wǎng)金融不斷沖擊傳統(tǒng)金融業(yè)務(wù),銀行業(yè)發(fā)展面臨著嚴峻挑戰(zhàn)。面對內(nèi)憂外患日漸激烈的競爭環(huán)境,但我國大部分商業(yè)銀行仍然采用傳統(tǒng)的績效評價方法,只重視對財務(wù)指標進行考核,忽視對非財務(wù)指標的考核,同時績效考核又與自身的戰(zhàn)略發(fā)展目標相脫節(jié),已經(jīng)無法適應(yīng)其現(xiàn)在發(fā)展的需要。因此,商業(yè)銀行需要構(gòu)建一套以戰(zhàn)略為導(dǎo)向的科學(xué)的績效評價體系,以綜合的來對財務(wù)與非財務(wù)因素進行考核,進而提高自身經(jīng)營的效率。而平衡計分卡的出現(xiàn)解決了這一棘手問題。它彌補了傳統(tǒng)績效考核的不足,并將財務(wù)、客戶、內(nèi)部流程和學(xué)習(xí)與成長這四個方面的指標結(jié)合起來對銀行的經(jīng)營業(yè)績進行評價,充分地考慮了銀行的戰(zhàn)略發(fā)展方向,為商業(yè)銀行戰(zhàn)略目標的實現(xiàn)提供了堅強而有力的保障。本文共分為六個部分,第一部分,首先提出本文的研究背景和研究意義,緊接著梳理了國內(nèi)外學(xué)者對商業(yè)銀行績效評價和平衡計分卡的研究成果,最后指出本論文的研究創(chuàng)新之處。第二部分對商業(yè)銀行績效評價、平衡計分卡等相關(guān)概念和目標管理、戰(zhàn)略管理等理論基礎(chǔ)進行了闡述。第三部分介紹A商業(yè)銀行的基本情況以及現(xiàn)有的績效評價現(xiàn)狀,并對其實施平衡計分卡的必要性與可行性進行了分析。第四部分,先對A商業(yè)銀行平衡計分卡的構(gòu)建原則和整體設(shè)計思路進行了闡述,接著對其戰(zhàn)略發(fā)展目標進行了分解并繪制出其發(fā)展的戰(zhàn)略地圖,然后根據(jù)其具體戰(zhàn)略目標和戰(zhàn)略地圖對平衡計分卡的四個維度進行指標的選取,并運用層次分析法來對各個指標進行相應(yīng)的權(quán)重設(shè)置,最后得出A商業(yè)銀行基于平衡計分卡的績效評價體系。第五部分提出A商業(yè)銀行在平衡計分卡實施過程中應(yīng)注意的問題及一些相關(guān)的保障措施。第六部分對本文進行了總結(jié),并對平衡計分卡的未來發(fā)展做出展望并指出本文的不足之處。本文的創(chuàng)新之處在于提出了基于平衡計分卡的商業(yè)銀行績效評價模式,為商業(yè)銀行傳統(tǒng)績效評價體系的改善及其戰(zhàn)略發(fā)展目標的實現(xiàn)提供了一套行之有效的方法。同時以A商業(yè)銀行為例,深入剖析了平衡計分卡在商業(yè)銀行績效評價體系中的實際應(yīng)用,將理論知識與具體實踐緊密結(jié)合起來,具有一定的現(xiàn)實意義。
[Abstract]:With the deepening of China's financial industry opening to the outside world, the situation of low investment and high return and low competitive pressure faced by commercial banks for a long time has been broken. Some foreign banks with strong assets and well-managed foreign banks have entered our country one after another. At the same time, the economic development of our country enters the new normal stage, the economic growth slows down, the interest rate marketization reform enters the new stage, the Internet finance unceasingly impinges on the traditional financial business. The development of the banking industry is facing severe challenges. In the face of the increasingly fierce competition environment of internal and external problems, most commercial banks in China still adopt the traditional performance evaluation method, and only attach importance to the assessment of financial indicators. Neglecting the evaluation of non-financial indicators, and at the same time, the performance appraisal is out of touch with its own strategic development goal, which can no longer meet the needs of its present development. Commercial banks need to set up a set of strategic oriented scientific performance evaluation system to assess the financial and non-financial factors in a comprehensive way. And then improve the efficiency of their own business. And the emergence of balanced scorecard solved this thorny problem. It made up for the shortcomings of traditional performance appraisal, and the financial, customer, The internal process and the four indicators of learning and growth are combined to evaluate the bank's operating performance and fully consider the strategic development direction of the bank. This paper is divided into six parts, the first part, first of all, the research background and significance of this paper are put forward. Then combing the domestic and foreign scholars on the commercial bank performance evaluation and balanced scorecard research results, finally pointed out the innovation of this paper. The second part of the commercial bank performance evaluation, balanced scorecard and other related concepts and objectives management. The third part introduces the basic situation of A commercial bank and the present situation of performance evaluation, and analyzes the necessity and feasibility of implementing balanced Scorecard. Part 4th, Firstly, the construction principle and the whole design idea of the balanced Scorecard of A commercial bank are expounded, then the strategic development goal is decomposed and the strategic map of its development is drawn out. Then according to its specific strategic objectives and strategic map of the balanced scorecard of the four dimensions of the selection of indicators and use the Analytic hierarchy process to set the corresponding weights of each index. Finally, the performance evaluation system of A commercial bank based on balanced scorecard is obtained. Part 5th points out the problems that should be paid attention to in the implementation of balanced scorecard in A commercial bank and some relevant safeguard measures. Part 6th summarizes this article. The future development of balanced scorecard is prospected and the shortcomings of this paper are pointed out. The innovation of this paper is to put forward the performance evaluation model of commercial banks based on balanced scorecard. It provides a set of effective methods for the improvement of the traditional performance evaluation system of commercial banks and the realization of their strategic development goals. At the same time, taking A commercial bank as an example, This paper analyzes the practical application of balanced Scorecard in the performance evaluation system of commercial banks. It is of practical significance to combine the theoretical knowledge with the practical practice.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.33;F830.42

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