發(fā)布時間：2018-04-03 22:05

  本文選題：績效管理　切入點：平衡計分卡　出處：《云南財經(jīng)大學》2017年碩士論文

【摘要】：2015年底,我國利率市場化基本完成,2016年,是金融市場持續(xù)深化改革的一年,隨著金融脫媒程度加大,商業(yè)銀行作為主要金融中介的地位已經(jīng)受到挑戰(zhàn);互聯(lián)網(wǎng)金融浪潮也正一浪高過一浪的沖擊著我國傳統(tǒng)金融行業(yè)。我國商業(yè)銀行正面臨著巨大的競爭與嚴峻的挑戰(zhàn)。在外部挑戰(zhàn)加劇、內(nèi)部環(huán)境不利的情況下,我國商業(yè)銀行要想度過危機,亟需一套科學、健全、有效的基于戰(zhàn)略導向的績效評價方法,以促使銀行戰(zhàn)略目標的達成。與我國商業(yè)銀行傳統(tǒng)的績效評價方法相比,平衡計分卡能夠兼顧財務(wù)與非財務(wù)層面、內(nèi)部流程與外部顧客層面,關(guān)注過去與未來績效、長期與即期績效,可以對商業(yè)銀行進行多維度、全方位的績效評價。早在21世紀初期,我國一些商業(yè)銀行就開始嘗試引入并構(gòu)建平衡計分卡績效評價體系,十幾年過去,現(xiàn)如今平衡計分卡績效評價方法已然成為我國眾多商業(yè)銀行績效管理的標配。然而我國許多商業(yè)銀行對平衡計分卡績效評價方法使用不得其法,使得企業(yè)績效管理沒有達到預期目標,甚至出現(xiàn)滑坡。對此,筆者以實施平衡計分卡多年的GZ商業(yè)銀行為例,探究平衡計分卡績效評價方法在商業(yè)銀行的改進策略,以期為平衡計分卡績效評價方法在我國商業(yè)銀行的更好運用提供借鑒。論文第一章介紹了我國銀行業(yè)所處的時代背景、本文的研究意義、研究思路與框架,對國內(nèi)外相關(guān)領(lǐng)域研究做了回顧,列舉了本文的研究方法及創(chuàng)新點。第二章重點介紹了戰(zhàn)略管控的相關(guān)理論并對績效管理、平衡計分卡績效評價方法做了詳細說明。第三章羅列了我國商業(yè)銀行比較主流的三種傳統(tǒng)績效評價方法,分別介紹了它們的內(nèi)容及在實際應(yīng)用中表現(xiàn)出的局限性,進一步論證了我國商業(yè)銀行運用平衡計分卡的可行性,描述了我國商業(yè)銀行運用平衡計分卡的現(xiàn)狀及存在的問題。第四章首先簡述了GZ銀行的概況,其次對GZ銀行績效評價方法進行深入考察,發(fā)現(xiàn)這樣一套理論體系在落實到各分、支行、各部門、管理層以及每一名普通員工時發(fā)生了“扭曲”、“變形”,與GZ銀行的實際狀況“不合套”,作者進而總結(jié)出GZ銀行平衡計分卡實施中遇到的幾個主要問題。再次,作者在明確GZ銀行戰(zhàn)略目標的基礎(chǔ)上,繪制了GZ銀行總行層面的戰(zhàn)略地圖,為GZ銀行制定了總行層面平衡計分卡戰(zhàn)略績效計劃——設(shè)定關(guān)鍵績效指標、關(guān)鍵指標值及關(guān)鍵指標權(quán)重,在此構(gòu)架下,作者隨后又為GZ銀行制定了部門級、員工級的戰(zhàn)略績效計劃,并就其員工激勵提出了幾點建議。第五章對本文的研究內(nèi)容進行了總結(jié),對平衡計分卡在我國商業(yè)銀行的運用提出幾點建議,指出本文的一些不足之處以及今后在研究中的改進方向。
[Abstract]:At the end of 2015, China's interest rate marketization was basically completed. 2016 is a year of financial market reform. With the increasing degree of financial disintermediation, the status of commercial banks as the main financial intermediary has been challenged.Internet financial wave is also a wave of high waves of impact on China's traditional financial industry.China's commercial banks are facing enormous competition and severe challenges.In order to overcome the crisis, a set of scientific, sound and effective performance evaluation methods based on strategic guidance are urgently needed in order to achieve the strategic objectives of the banks.Compared with the traditional performance evaluation methods of commercial banks in China, balanced Scorecard can balance financial and non-financial aspects, internal process and external customers, pay attention to past and future performance, long-term and immediate performance.Commercial banks can be multi-dimensional, all-round performance evaluation.As early as the early 21st century, some commercial banks in China began to try to introduce and construct a balanced Scorecard performance evaluation system.Nowadays, the performance evaluation method of balanced Scorecard has become the standard of performance management of many commercial banks in China.However, many commercial banks in our country can not use the method to evaluate the performance of balanced Scorecard, which makes the performance management of enterprises fail to reach the expected goal and even decline.For this reason, the author takes GZ Commercial Bank, which has implemented balanced scorecard for many years, as an example to explore the improvement strategy of the performance evaluation method of balanced Scorecard in commercial banks.In order to provide reference for the performance evaluation method of balanced scorecard in commercial banks of our country.The first chapter introduces the background of the banking industry in China, the significance of the research, the research ideas and frameworks, reviews the domestic and foreign related fields of research, lists the research methods and innovative points of this paper.The second chapter focuses on the relevant theories of strategic control and performance management, balanced Scorecard performance evaluation method.The third chapter lists three traditional performance evaluation methods of commercial banks in China, introduces their contents and limitations in practical application, and further demonstrates the feasibility of using balanced Scorecard in Chinese commercial banks.This paper describes the current situation and existing problems of balanced scorecard in commercial banks of China.In the fourth chapter, the general situation of GZ bank is introduced, and then the performance evaluation method of GZ bank is deeply investigated. It is found that such a theoretical system is carried out in various branches, branches and departments."distortion" and "distortion" occur in the management and every ordinary employee, which is out of line with the actual situation of GZ Bank. The author sums up the main problems encountered in the implementation of the balanced Scorecard of GZ Bank.Thirdly, on the basis of defining the strategic objectives of GZ Bank, the author draws the strategic map of GZ Bank's head office level, and formulates the strategic performance plan of GZ bank's balanced Scorecard at the head bank level-sets the key performance index.Based on the key index value and the key index weight, the author then formulates the department level and employee level strategic performance plan for GZ bank, and puts forward some suggestions on staff incentive.The fifth chapter summarizes the research content of this paper, puts forward some suggestions on the application of balanced scorecard in commercial banks of our country, and points out some shortcomings of this paper and the direction of improvement in the future.
【學位授予單位】：云南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F272.5;F832.33

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本文編號：1707095