联系我们

论文查询结果	返回搜索

论文编号：	5439
作者编号：	2220110298
上传时间：	2013/6/7 22:45:14
中文题目：	商业银行基于平衡记分卡的业绩评价研究
英文题目：	Commercial Banks Performance Evaluation Based on Balanced Scorecard
指导老师：	周宝源
中文关键字：	商业银行,业绩评价,平衡记分卡
英文关键字：	Commercial banks, performance evaluation, balanced scorecard theory
中文摘要：	随着我国金融体制的改革，我国银行的发展环境已经发生变化。加之我国加入WTO后，大量国外金融机构进入中国市场，我国商业银行发展的挑战性增强，金融体制改革迫在眉睫。在这种经济形势下，为了满足我国商业银行的经营管理要求，必须一如既往的关注财务评价指标的考核，并根据银行内部发展的实际规模和发展特点，量身定做符合本行考核的财务评价指标。同时，更重要的是在财务指标考核的基础上，加强对客户满意度、市场占有率、员工满意度、员工贡献度、产品创新等非财务指标的制定和考核。根据我国商业银行发展的实际情况，运用科学的评价方法，对商业银行全面经营绩效进行综合评价，对商业银行发展十分重要。当前对于银行业绩评价体系的研究，已经得到越来越多银行经营者及管理者的重视。商业银行业绩评价体系的建立和不断完善，使银行对自身进行自我评价的基础上，清楚了解自身目前的经营发展水平，也可以对未来的发展方向提供指导。尤其作为上市的国有股份制商业银行，其国内外分支机构众多，一方面，需要相对统一的管理机制，另一方面，又应该根据不同国家和地区的特色制定相对独特的考核指标。新形势下，原有的绩效考核模式已经不能满足商业银行进行综合业绩评价的需要。因此，基于平衡记分卡理论，建立一套科学的业绩评价体系，明确战略目标管理，搭建从预算管理、财务考核、非财务考核等组织架构，用于银行内部各分支机构及各部门的业绩评价，提高银行整体竞争力具有重要意义。本文从选题背景及现实意义出发，首先对商业银行业绩评价和平衡记分卡理论进行概述。然后，结合商业银行面对的国内外严峻的发展形势，以及我国商业银行发展的实际情况，说明平衡记分卡在银行综合业绩评价中的重要作用。接着，指出在商业银行运用平衡记分卡的原则和应该考虑的问题。最后，运用平衡记分卡，重点从财务维度、客户维度、内部业务流程、学习进度等维度，对目标商业银行现有业绩评价指标体系进行评价，总结优点供其它商业银行参考，同时，深刻挖掘现有体系的不足，并提出改进意见。
英文摘要：	With the reform of monetary system, the development environment of commercial banks has changed a lot in last several decades. Commercial banks have witnessed new challenges in numerous respects since China joined WTO and are confronted with the fact that a lot of competitive foreign banks are also swarming into the domestic market. To satisfy the demand of operating and managing commercial banks orderly under the new situation, it is essential to put premium on the evaluation of financial index system, and design specific financial index system for every commercial bank in accordance with its internal component as well as development state. What’s more, it is also very pivotal to establish several standards for the assessment of long-term improvement ranging from customer satisfaction, market share, employee satisfaction, and employee contribution, to product innovation in terms of non-financial index system. Hence commercial banks should attach great importance to evaluate the overall business performance of themselves via scientific methods for the sake of its future competitiveness. As a matter of fact, the academic circles nowadays are concerning more about researches regarding the performance evaluation of commercial banks. That is because the establishment and improvement of the performance evaluation system of commercial banks will make great contribution to the comprehensive self-assessment, as well as bettering their knowledge of current situation and future development. Moreover, for those listed state-owned joint-stock commercial banks which have numerous branches over the world, a unified management mechanism as well as unique standards in line with different cultures of various countries and areas is in sharp demand. Also, under the new trend and situation, the original performance appraisal model is no longer fit for evaluating the comprehensive performance of commercial banks. Therefore it is very crucial for commercial banks to build a newly scientific performance evaluation system, clarify the strategic target management, and establish an intact model comprising budget management, financial assessment as well as non-financial appraisal on the basis of balanced scorecard theory for entire internal departments and branches as soon as better. To start with, this article illustrates an overview concerning the performance evaluation of commercial banks and balanced scorecard theory on the basis of its research background as well as pragmatic significance. Secondly, it demonstrates the importance of balanced scorecard theory and introduces the concept of strategic management in the performance evaluation of commercial banks by pointing out the tough situation of both domestic and international market. In addition, it explores several relevant issues regarding the balanced scorecard theory when it comes to the operation of commercial banks. Finally, the overall article tries to establish an intact performance evaluation index system of commercial banks in China with certain emphasis on financial, customer, internal business, research and innovation dimensions, and take advantage of both financial indicators in traditionally normative analysis and non-financial indicators in quantitative analysis as well as qualitative evaluation.
查看全文：	预览  下载(下载需要进行登录)