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论文编号：	11980
作者编号：	2320180800
上传时间：	2020/12/8 20:51:09
中文题目：	基于平衡计分卡的农商银行绩效评价优化研究 ——以B农商银行Z分行为例
英文题目：	Research on the Balanced Scorecard Applied in the Optimization of Performance Evaluation of Rural Commercial Banks:Taking Z branch of B Rural Commercial Bank as an Example
指导老师：	李姝教授、袁跃华正高级会计师
中文关键字：	平衡计分卡；绩效评价；农商银行
英文关键字：	Balanced Scorecard, Performance Evaluation, Rural Commercial Bank
中文摘要：	进入新世纪以来，伴随着我国经济大环境的飞速发展和金融体制深化改革的持续推进，中国银行业发展态势迅猛。随着国家战略的逐步推进，乡村振兴工作开始成为社会关注的热点，因此大力推动农村金融的发展是当下经济发展的必然趋势。然而，我国农商银行成立时间较其他商业银行相对较晚，内部治理制度尚不完备，市场竞争力较弱，加上农商银行受资金、规模等条件的限制，使其在经济发展的道路上压力剧增。如今，绩效评价已成为农商银行提升核心竞争力的必要工具，诸多商业银行借此来达成战略发展目标。但就目前情况来看，我国农商银行绩效评价仍以财务指标为中心，缺乏对非财务指标的考量。 本文对绩效评价相关的理论知识及传统评价方法进行了阐述，通过进一步分析，指出传统评价方法中存在的不足，而这些不足之处可以通过使用平衡计分卡进行弥补，故将其引入至农商银行。为了能够更加直观地体现平衡计分卡在绩效评价中的优势，本文以B农商银行Z分行为例，通过分析Z分行对所辖支行评价模式中存在的问题，提出Z分行引入平衡计分卡的必要性与可行性，结合Z分行发展战略，从平衡计分卡的四个维度出发，设计新绩效评价体系相关指标，在此基础上，运用调查问卷法、层次分析法确定指标权重，将新绩效评价体系与原体系进行比较分析，体现理论联系实际。最后对本文进行小结，提出保障措施与期望。
英文摘要：	In the new century, with the rapid development of China’s economic environment and the continuous advancement of the deepening reform of the financial system, China’s banking industry has been developing rapidly. With the gradual advance of the national strategy, rural revitalization has become the focus of social attention. Therefore, it is an inevitable trend of current economic development to vigorously promote the development of rural finance. However, China’s rural commercial banks were established relatively later than other commercial banks, internal governance system is not complete, and the market competitiveness is weak. In addition, rural commercial banks are restricted by capital, scale and other conditions, so that its pressure on the road of economic development increase dramatically. Nowadays, performance evaluation has become a necessary tool for rural commercial banks to enhance their core competitiveness, with which many commercial banks can achieve their strategic development goals. However, as far as the current situation is concerned, the performance evaluation of rural commercial banks in China still centers on financial indicators and lacks consideration of non-financial indicators. In this paper, theoretical knowledge related to performance evaluation and traditional evaluation methods are elaborated. Through further analysis, deficiencies in traditional evaluation methods are pointed out, which can be remedied by the use of balanced scorecard, so they are introduced to rural commercial banks. In order to be more intuitive to reflect the advantages of the balanced scorecard in performance evaluation, this article takes Z branch of B commercial bank for example, by analyzing the Z branch to branch had jurisdiction over the problems existing in the evaluation model, puts forward the Z branch introduced the necessity and feasibility of the balanced scorecard, combining with the development strategy of Z branch, starting from the four dimensions of balanced scorecard, designs a new performance evaluation system of related indicators, on this basis, using the questionnaire method, analytic hierarchy process (AHP) to determine index weight, through comparative analysis of the new performance evaluation system and the original system, it embodies the connection of theory with practice. In the end, this paper summarizes the safeguard measures and expectations.
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