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论文编号：	6428
作者编号：	2220120340
上传时间：	2014/6/10 10:50:07
中文题目：	B银行基于平衡计分卡的绩效评价体系研究
英文题目：	The Balanced Scorecard Based Performance Evaluation System Research Of Bank B
指导老师：	周宝源
中文关键字：	商业银行,绩效评价,平衡计分卡
英文关键字：	Commercial Bank,Performance Evaluation,Balanced Scorecard
中文摘要：	通过对企业经营者的经营业绩进行评价，可以帮助企业所有者检查企业经营目标的实现程度，企业还可以根据评价结果制定和优化发展战略，而且企业的经营者也可以根据业绩评价结果制定有针对性的经营决策，改善经营管理以提高企业未来的经营效益水平。本文的目的在于为我国商业银行寻找一种适合我国国情的、在当前竞争日趋激烈的复杂经济环境下能够帮助我国银行业实现既定发展战略的科学的业绩评价体系。业绩评价的发展经历了观察性业绩评价阶段、统计性业绩评价阶段和财务性业绩评价阶段。 目前业绩评价发展到战略性评价阶段，而平衡计分卡就是财务指标和非财务指标相结合，以实现企业战略目标为目的的评价模式中影响最大的一个。平衡计分卡逐层分解企业战略目标，将其转化为具体的相互平衡的各种业绩评价指标，并在一定的时间间隔内对这些指标的完成程度进行考评，从而促进企业执行战略目标。它是实现企业战略管理和业绩评价的有效工具，其理论基础日趋完善并在国内外得到广泛应用。本文简要介绍了平衡计分卡相关理论含义、特征，及实施流程，和它在国内外研究应用现状。并就B银行的以平衡计分卡为基础的业绩评价体系实施现状为例，说明平衡计分卡的业绩评价体系的设计思路，设计步骤，讲述B银行如何以实现本行战略为目标从财务、客户、内部流程、学习与成长四个维度出发制定业绩评价指标。分析B银行实施平衡计分卡的必要性和可行性，指出在设计实施过程中存在的优缺点，并就发现的问题进行分析研究，最终提出修改意见和建议，优化B银行的平衡计分卡业绩评价体系。通过对B银行的分析初探新经济环境下国内商业银行如何实现发展战略，以期对我国银行业设计发展业绩评价体系提供借鉴，推动我国银行业实现可持续发展。
英文摘要：	As all we know, enterprise managers can evaluate operating performance to help business owners to check the realization degree of business objectives. In other words, company can develop optimize development strategies through the evaluation results. What’s more, the manager could develop targeted operational decisions based on performance evaluation results, so that we can increase the company's future operating efficiency levels through management improving. The purpose of this paper is to find a performance evaluation system which is suitable for China's national conditions in the current increasingly competitive economic environment complexity for Chinese commercial banks also can help Chinese banking industry achieve the established development strategy. Performance evaluation development has gone through observational performance evaluation stage, the statistical results of the performance evaluation stage and financial evaluation stage. At present the development of the performance evaluation has reached to the strategic evaluation stage, and in order to achieve the biggest one of the corporate strategic objectives for the evaluation of the impact model, the Balanced Scorecard is a combination of the financial and non-financial indicators. The Balanced Scorecard decomposes the corporate strategic goals layer by layer, translating into concrete various performance evaluations and evaluates the complication degree of those indicators within a certain time to facilitate the implementation of strategic business objectives. It is an effective tool to achieve corporate strategic management and performance evaluation and its theoretical foundation is maturing and widely used in China and abroad. This paper introduces some basic theories of the Balanced Scorecard, such as the definition, features, implementation process, and its research and application status in China and abroad. It takes bank B as an example, to research the implemented status of performance evaluation system of the Balanced Scorecard and illustrate design ideas and steps of performance evaluation system of the Balanced Scorecard, discussing how Bank B developed its performance evaluation indicators to achieve the strategic objective from the four dimensions as finance, customer, internal business processes, learning and growth. After analyzing the necessity and feasibility of implementing the Balanced Scorecard of bank B, we can figure out the pros and cons which exist in the design implementation process, as well as discovered issues. Eventually we can propose amendments and recommendations to optimize the BSC performance evaluation system for bank B. Preliminary exploration of how to achieve the development strategy of domestic commercial banks in the new economic environment can provide reference for Chinese banking design development performance evaluation system, finally promoting the sustainable development of Chinese banking.
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