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论文编号：	9684
作者编号：	2120152893
上传时间：	2017/12/8 17:07:15
中文题目：	基于平衡计分卡的C证券公司
英文题目：	Research on the Performance Evaluation of C Securities Company’ Hangzhou Branch based on Balanced Score Card
指导老师：	姚颐
中文关键字：	业绩评价；平衡计分卡；证券公司；战略
英文关键字：	Performance Evaluation; Balanced Scorecard; Securities Company; Strategy
中文摘要：	目前，我国经济正处在增长速度换挡和经济结构性调整时期，“三去一降一补”为核心的供给侧结构性改革依然是今后的工作重点，在此形势下，资本市场正逐渐回归资源有效配置的本质功能，以金融去杠杆带动实体经济去杠杆。证券公司作为资本市场重要的金融中介机构，其健康可持续发展对资本市场稳定健康的发展意义重大。随着我国资本市场的进一步开放，国内证券公司在快速发展的过程中面临着同质化发展的竞争压力，证券行业的目标逐渐向以客户为中心，为客户创造价值而转变。新形势下，如何认清发展战略，针对行业特点和证券公司实际情况构建科学合理的业绩评价体系，对于提高证券公司的核心竞争力，实现其健康稳定的发展有着重要的战略意义。首先，本文对证券公司业绩评价产生的背景及意义进行了简单的介绍以及对业绩评价理论以及平衡计分卡理论进行了详细的阐述；其次，结合C证券公司杭州营业部业绩评价实施现状进行分析，总结其存在的问题及原因：忽视外部环境以及非财务因素的影响、不重视内部流程以及员工培训、评价指标与公司战略联系不紧密，业绩评价过程中缺乏沟通与反馈、指标设置不够全面；再者，根据前文发现的问题，结合平衡计分卡理论，为C证券公司杭州营业部设计一套兼顾财务与非财务因素、长期发展与短期利益相结合的全面业绩评价体系；最后，具体运用中，针对平衡计分卡业绩评价方法的实施提出相应的保障措施。通过研究分析，本文得出的主要结论如下：首先，业绩评价体系应与公司战略紧密结合。在此基础上对战略目标进行分解与业绩评价指标相统一；其次，业绩评价体系的设计充分考虑了行业特征。业绩评价理论的价值体现在如何与行业特点相结合，成为有效的管理工具，指标设计应当突出行业特点。通过以证券公司营业部为案例的平衡计分卡业绩评价体系分析与构建，对证券公司层面实施平衡计分卡的业绩评价方法有着重要的参考和借鉴意义。
英文摘要：	At present, China's economy is in the period of growth rate shift and economic structural adjustment, and the supply structural reform, with "take out three, reduce one, and supply one" as the core, is still the focus of future work. Under this situation, the capital market is gradually return to the essential function of effective allocation of resources, to drive the real economy deleveraging by financial deleveraging. As an important financial intermediary institution of the capital market, the healthy and sustainable development of the security company is of great significance to the stability of the capital market. With the further opening of the capital market, in the process of rapid development, the domestic security companies are facing the pressure of homogeneous development of competition. Under the new situation, it is of great strategic significance to improve the core competitiveness of the security companies and realize the healthy and stable development of the security companies by building scientific and reasonable performance evaluation system according to the characteristics of the industry and the actual situation of the security companies. Firstly, the paper briefly introduces the background and significance of the performance evaluation of security companies. Secondly, it expounds the theory of performance evaluation and balanced scorecard in detail. Thirdly, it analyzes with the current situation of implementation of performance evaluation of Hangzhou security business unit of C security company, and summarizes its existing problems: It ignores the impact of external environment and non-financial factors. It doesn’t attach importance to internal processes and staff training, whose evaluation indicators are not close to strategic links. Then, according to the previously found problems, combining with balanced scorecard theory, it designs a set of performance evaluation system, which combines the financial and non-financial factors, and the performance evaluation system that combines the long-term development and the short-term interests for C security company. Finally, it puts forward the corresponding safeguard measures for the implementation of the balanced scorecard performance evaluation method. Through the research and analysis, the main conclusions in this paper are as follows: First, the performance evaluation system should be closely integrated with the company strategy. On the basis of this, decomposing the strategic objectives should be unified with the performance evaluation indicators. Secondly, the design of the performance evaluation system takes the characteristics of the industry into account. The value of performance evaluation theory is reflected in how to combine with the characteristics of the industry, to become an effective management tool, and the index design should highlight the characteristics of the industry. Through the analysis and construction of the performance evaluation system of the balanced Scorecard, which is based on the security company's business department, it has important reference significance for the performance evaluation method of the balanced scorecard at the security company level.
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