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论文编号：	7993
作者编号：	2120132902
上传时间：	2015/12/9 17:28:47
中文题目：	基于平衡计分卡的商业银行绩效评价研究
英文题目：	Research on the Balanced Scorecard applied in the performance Evaluation of commercial banks
指导老师：	李姝
中文关键字：	平衡计分卡；商业银行；绩效评价
英文关键字：	Balanced Scorecard; Commercial banks; Performance Evaluation
中文摘要：	随着我国经济改革不断深化，金融业改革的力度和深度前所未有，商业银行作为金融体系的重要组成部分，面对不断开放的市场和与日俱增的竞争压力，在新的经济形势和金融环境下，为了保持其竞争活力和市场地位，不得不从自身角度出发，提升核心竞争力。商业银行激发内在潜力，提升竞争力的有效方法便是加强自身经营管理，尤其是完善商业银行的绩效评价体系。但是长期以来，我国商业银行一直享受着利差保护与规模效益带来的竞争便利，过于注重财务等片面的评价指标，绩效评价体系不完善，而平衡计分卡能够有效的兼顾财务指标与非财务指标之间的平衡，能够很好的考虑到银行经营所依赖的客户因素，注重员工与银行的内部流程，实现商业银行战略目标与绩效评价的有机结合，有利于商业银行提升竞争力，保持长远发展态势。所以，我国商业银行应该建立基于平衡计分卡的绩效评价体系，进行科学全面的绩效评价。 本文对商业银行绩效评价及其传统理论方法进行了阐述，在细致分析的基础上，发现传统绩效评价理论在运用中存在的问题，而平衡计分卡理论能够弥补传统绩效评价中的很多不足之处，因此，将平衡计分卡理论引入商业银行的绩效评价之中。为了便于对平衡计分卡理论的理解，本文对平衡计分卡理论进行了详细介绍，包括平衡计分卡理论提出的背景与发展，该理论的基本内容和优势，以及它在商业银行中的运用分析。为了更好的说明平衡计分卡理论及其运用，本文引入了H分行进行案例分析，通过分析H分行现行绩效评价及存在的问题，为H分行设计出基于平衡计分卡的绩效评价体系，对其进行分析，在分析基础上，对H分行原有绩效评价体系与新设计的平衡计分卡绩效评价体系进行评价结果比较，实现了理论与实际运用的有机结合。最后，总结本文的研究结论，为平衡计分卡的顺利实施和运用提供保障建议。
英文摘要：	With China's economic reform deepening, the strength and depth of the financial reform has been developed greatly. As an important part of the financial system and facing the new economic situation and financial environment, commercial banks need to enhance the core competitiveness in order to maintain its competitive vitality and market positionm. An effective way to stimulate the inherent potential of the commercial banks is to strengthen self-management, particularly to improve the performance evaluation system of commercial banks. But for a long time, China's commercial banks have been enjoying the competitive convenience brought by spread protection and economies of scale. They put too much emphasis on one-sided evaluation of financial and other performance evaluation systems are not perfect. However, the Balanced Scorecard can effectively put a balance between financial and non-financial balance indicators. It can also be very good in considering the banks’ customer. It can focus on the bank's employees and internal processes in order to achieve the organic combination of commercial bank strategic objectives and performance evaluation, to help commercial banks to enhance competitiveness and maintain long-term development situation. Therefore, China's commercial banks should establish a performance evaluation system based on the Balanced Scorecard, a comprehensive performance evaluation of science. In this thesis, the performance evaluation of commercial banks and traditional theory are elaborated thoroughly. Based on careful analyses, we found that the traditional theory has many problems in use. However, the Balanced Scorecard Performance Evaluation is able to make up many of the traditional shortcomings. Therefore, the introduction of the Balanced Scorecard performance evaluation among commercial banks is necessary. In order to fully understand the theory of BSC, this thesis gives a detailed explanation of BSC theory, including the background and development of BSC theory, the basic content and advantages of the theory, as well as its Commercial Banks Application Analysis. In order to better illustrate the BSC theory and its application, we introduce a case of H bank. By analyzing the current performance evaluation and problems of H bank, we devised performance evaluation system based on the Balanced Scorecard. We analyze it. Then on the basis of the analysis, we compare the former performance evaluation and the new performance evaluation system based on the Balanced Scorecard. Finally, we realize the organic combination of theory and practical application. In a word, the conclusion of this study, is to provide protection for the smooth implementation and usage of the Balanced Scorecard.
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