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论文编号：	2136
作者编号：	2120072308
上传时间：	2009/12/5 16:52:45
中文题目：	基于平衡计分卡的城市商业银行绩
英文题目：	The Application Research of ba
指导老师：	陈国欣
中文关键字：	平衡计分卡 四维度指标 城市商
英文关键字：	BSC Four-dimensional indicat
中文摘要：	随着我国金融业改革的深入，国有商业银行和股份制商业银行的迅猛发展，外资银行的不断渗透，作为中国银行业的“第三梯队”的城市商业银行所面临的形势也日趋严峻。城市商业银行在各地城市信用社合并并股份制改造的基础上于1995年开始设立的，可谓是我国金融业的后起之秀。面对激烈的市场竞争，城市商业银行必须以战略为导向，明确自己的市场定位，实现资源的最优配置和最佳利用，提升同业竞争力。而竞争力则集中表现在银行的经营水平上，因此如何有效地评价绩效已成为目前城市商业银行普遍面临的问题。目前，一些商业银行也在寻求建立自己的绩效评价方法。可从具体实践来看，银行主要对各部门或分支机构任务完成情况及岗位责任执行情况的考核较多，忽视了可能影响银行长远竞争力的因素和驱动指标监控，因而普遍缺乏对整体经营状况的系统性评价及对创新能力的评价。因此，我们需要寻找一种能全面反映银行业绩的绩效评价体系，保障城市商业银行的持续发展。 本文分别介绍了商业银行传统的绩效评价方法和改进的绩效评价方法并分析了它们的利弊：传统绩效评价方法曾经在管理学领域风靡一时，但是，这种绩效评价方法仅就过去的经营业绩进行评价，缺少对商业银行发展潜力的考虑，它本身不能全面地反映被考核机构的绩效；以EVA为核心的改进的绩效评价方法近些年被广泛应用，在计量上充分考虑了风险因素，注重银行的可持续发展，但因衡量指标过于单一，不能揭示业绩变化的具体成因，也不能体现银行发展战略的具体需要，而且忽略了除股东以外的其它利益相关者。在此基础上，本文详细介绍了平衡计分卡的相关知识。平衡计分卡以企业战略为出发点和立足点，将战略分解为具体的、可测评的目标和指标，在传统财务指标的基础上增加了客户、内部业务流程、学习和成长三个方面的非财务指标，从一个全新的视角对业绩评价系统进行了创新和发展。平衡计分卡以平衡为宗旨，通过自上而下地信息传达，将经营单位的使命和战略转变为特定的目标和指标，寻求财务指标与非财务指标、内部指标与外部指标、结果指标与动因指标、短期指标与长期指标之间的平衡。平衡计分卡四维度模块的核心思想是通过财务、客户、内部业务流程、学习与创新四个方面指标之间相互驱动的因果关系来展现组织的战略轨迹。 通过引用实例，本文将平衡计分卡引入到我国城市商业银行的绩效评价体系中来。实例银行于2008年底正式对外营业，截止2009年6月末共拥有员工60名，其中本科及以上学历占正式员工的95%，其未来三年的战略是：突出品牌形象，提升整体业务的服务水平和盈利能力，扩大市场份额，提升在津同业的综合竞争能力。实例银行沿袭总行的传统绩效评价方法，通过盈利性、流动性、安全性三个角度设置指标，并按照总行的各指标标准，据以评价分行的经营管理情况，制定下一阶段的指标计划。该指标计划由各业务主管行长分派到相关部门经理贯彻，再由部门经理传达至每一名员工。在分析平衡计分卡在实例银行应用的必要性的基础上，从战略导向方面、技术支持方面、员工素质方面剖析了平衡计分卡实施的可行性，二者的结合基本上占据了天时、地利、人和的条件。按照平衡计分卡四维度指标的要求，文章分别选取了适合于实例银行现阶段发展情况的指标，将银行战略分解为具体的、可测评的指标，实现将全行的整体战略有效地传导到各业务条线，传导到各分行、支行及每名员工。本文基于所选取的各维度指标构建了适用于该银行的平衡计分卡模型，详述了指标权重的测定方法。平衡计分卡可以运用层次分析法，通过问卷调查的方式得到指标权重。另外，为了平衡计分卡能够得以成功地实施，论文还提出了保障因素，以便其在城市商业银行的顺利推行。在领导层的积极参与和支持的前提下，建立配套的激励机制，对于推行中遇到的问题，需要全员的沟通与反馈，并不断得以修正和完善。 目前，平衡计分卡在我国城市商业银行中运用较少，本文正是针对这一现状选取此题。平衡计分卡的引用是我国城市商业银行绩效评价体系的一次重大改革，其模式具有较强的操作性，有利于城市商业银行建立起适应国际商业银行发展趋势的、与国际接轨的现代商业银行绩效评价体系，并不断地提高城市商业银行自身的经营管理水平，完善经营管理机制。本文设计的模型构想在保留了原有的传统绩效评价指标的基础上，新增了适合于分行经营阶段的财务指标和非财务指标，做到了内部指标和外部指标、结果指标和动因指标、短期指标和长期指标的有机结合。该模型不仅可以有效地帮助高层管理者从机会导向、投机导向转为战略导向，促使其认真规划发展战略，切实将各项任务指标分解到位，最终帮助城市商业银行落实战略目标，实现银行的长足发展，而且还为城市商业银行在各操作环节决策时提供量化的决策方法，帮助识别和发掘能发挥竞争优势的环节。这也是我国金融监管当局以及城市商业银行经营者进行动态管理和评价的积极而有益的探索。
英文摘要：	With the deepening of Chinese finance reform, State-owned Commercial Bank and Joint-stock Commercial Bank develop quickly, and foreign bank enter our country constantly. As the third echelon of Chinese banking, the situation of City Commercial Bank facing is more and more serious. After Urban Credit Cooperatives were merged and went on the shareholding system reform, City Commercial Bank began in 1995, which was regarded as a rising star of Chinese financial industry. Facing to the fierce market competition, City Commercial Bank should be Strategy-oriented, understand their market positions, realize the optimal allocation of resources and optimal uses, and enhance the competitiveness of banking. The competitiveness concentrates on operation level, so how to evaluate performance becomes a common question City Commercial Bank at present. Nowadays, some commercial banks search their methods of performance. But in practice, commercial banks pay attention to the task completion of departments or branches and the implementation of post Responsibility, ignore the monitoring of driven indicators and the factors that affect the long-term competitiveness possibly. So the performance evaluation is short of systemic assessment to overall business conditions and ability of innovation. So we need to find a set of the performance evaluation system to ensure the sustainable development of City Commercial Bank. This paper described the traditional performance evaluation methods and the improved performance evaluation methods of Commercial Bank, and analyzes their advantages and disadvantages: the traditional performance evaluation methods have been the rage in the management field, but it only aimed at the past operating performance without consideration of the development potential of commercial bank, which in itself was not fully reflect the performance of examination body; The performance evaluation methods with EVA as the core has been widely used in recent years, with the full consideration of the risk factors in the measurement, focusing on sustainable developments, but the measurement indicator is single, so it can not reveal the specific causes of performance changes, it does not reflect the specific needs of banking development strategy, but also ignored the stakeholders other than shareholders. On this basis, the paper describes the relevant knowledge of the Balanced Score Card. Balanced Score Card regards Corporate Strategy as a starting point and foothold, broken down strategy into specific and measurable goals and targets, increases non-financial indicators based on the traditional financial indicators, including Customer, Internal Business Processes, Learning and Growth. These are innovation and development to the performance evaluation system from a new perspective. BSC regards balance as tenet, changes the business unit's mission and strategy into specific goals with conveying information through top-down manner, and targets for the balance of financial indicators and non-financial indicators, internal indicators and external indicators, outcome indicators and motivation indicators, short-term indicators and long-term indicators. The core idea of BSC four-dimensional module show the strategic trajectory through the causal relationship between Financial, Customer, Internal Business Processes, Learning and Growth indicators. By reference example, this article introduced the BSC performance evaluation into City Commercial Bank. Example Bank opened officially by the end of 2008, a total of sixty employees up to the end of June 2009, and bachelor degree or above accounted for 95% of full-time staff. Its strategy for the next three years include striving to highlight the brand image, improving the overall business service levels and profitability, expanding market share, and enhancing the industry in Tianjin integrated competitiveness. It follows the traditional performance evaluation methods of headquarters, designs targets from profitability, liquidity, security and evaluates the branch operations management in accordance with standards of the headquarters, plans indicators in the next phase. The President in charge schemes the indexes, assigns to the relevant department managers. Then department managers communicate to each employee. In the analysis of the necessity to BSC at the instance of banking applications, the paper analyzes the feasibility based on the strategic orientation, technical support, staff quality. The combination of BSC and Example Bank is basically occupied for many basic conditions. According to the requirements of BSC indicators for four dimensions, the article selected some indicators to the present development stage of Example Bank, broke down the strategic into the specific, measurable indicators, achieving the overall strategy of the bank to transmit effectively to the various business lines, the various branches, sub-branches up to every staff. Based on the selected indicators of each dimension, this paper constructed up to the BSC model, detailed the determination of index weights. BSC can use the analytic hierarchy process, gets indicator weight by way of questionnaire. In addition, the paper also proposed protection factors in order to implement BSC successfully, so as to the smooth implementation of City Commercial Bank. Under the premise of active participation and support in the leadership, the establishment of an incentive mechanism is necessary. For the implementation problems encountered, it requires full communication and feedback, and constantly correct and improvement. Topic of this paper was chosen because of the situation that Chinese City Commercial Bank make use of BSC in few Nowadays. BSC, which model takes on a strong operation characteristics, is a major reform in the performance evaluation of Chinese City Commercial Bank, help the City Commercial Bank to establish the performance evaluation system that adapts to the development trend of international commercial banks with international standards of a modern commercial bank. BSC can help to improve the level of their management and the management mechanism constantly. The model designed in this paper retained the original concept in the traditional indicators of performance evaluation, added financial indicators and non-financial indicators suitable for branch operation, so as to combine with the internal targets and external indicators, outcome indicators and dynamics indicators, short-term indicators and long-term indicators. The BSC model can help senior managers to transit from opportunity-driven, speculative-oriented to strategic-orientation, facilitate their development strategies which they plan carefully, put the decomposition of the tasks in place effectively. Finally, BSC help to realize the implementation of strategic objectives and Long-term development. And this paper provided quantitative decision-making methods for City Commercial Banks to help to identify and explore areas that can play a competitive advantage. This is also positive and beneficial exploration that the financial supervisory authorities and the operators of City Commercial Bank act dynamic management and evaluation.
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