基于平衡計(jì)分卡的商業(yè)銀行績(jī)效評(píng)價(jià)研究
——以中國(guó)農(nóng)行某分行為例

13400字

摘要：商業(yè)銀行是現(xiàn)代金融市場(chǎng)中最重要的服務(wù)主體,也是我國(guó)經(jīng)濟(jì)快速發(fā)展的運(yùn)行中樞。商業(yè)銀行的經(jīng)營(yíng)具有一般工商企業(yè)的基本特征,但又存在著其自身的特殊性。由于商業(yè)銀行經(jīng)營(yíng)的商品是貨幣及金融服務(wù),其經(jīng)營(yíng)方式與一般工商企業(yè)存在著某些差異性。商業(yè)銀行績(jī)效評(píng)價(jià)是商業(yè)銀行內(nèi)部控制系統(tǒng)的核心組成部分，既為銀行管理者和全體員工指明經(jīng)營(yíng)發(fā)展方向，又為建立激勵(lì)機(jī)制提供必要條件。
本文首先對(duì)商業(yè)銀行績(jī)效評(píng)價(jià)進(jìn)行了概述，介紹了商業(yè)銀行績(jī)效評(píng)價(jià)的概念、內(nèi)容、作用和方法。接著，本文對(duì)平衡計(jì)分卡這一績(jī)效評(píng)價(jià)方法進(jìn)行了具體的闡述。從財(cái)務(wù)方面、客戶方面、內(nèi)部流程方面、學(xué)習(xí)與成長(zhǎng)方面這幾個(gè)核心內(nèi)容，分析了平衡計(jì)分卡的基本理論內(nèi)容，并將其與傳統(tǒng)的財(cái)務(wù)績(jī)效評(píng)價(jià)方法作比較，進(jìn)一步體現(xiàn)平衡計(jì)分卡這一績(jī)效評(píng)價(jià)方法的優(yōu)勢(shì)。為了具體介紹平衡計(jì)分卡的應(yīng)用，本文以中國(guó)農(nóng)行某分行為例，在介紹該分行基本情況的基礎(chǔ)上，設(shè)置績(jī)效評(píng)價(jià)的指標(biāo)體系以及權(quán)重設(shè)計(jì)，并以該分行的評(píng)價(jià)結(jié)果，體現(xiàn)了平衡計(jì)分卡績(jī)效評(píng)價(jià)的效果。最后，文章對(duì)于銀行引用平衡計(jì)分卡績(jī)效評(píng)價(jià)體系提出了一些合理的建議。
本文認(rèn)為平衡計(jì)分卡通過(guò)引入非財(cái)務(wù)指標(biāo)的考核,全面評(píng)價(jià)了商業(yè)銀行的經(jīng)營(yíng)業(yè)績(jī),對(duì)商業(yè)銀行的戰(zhàn)略發(fā)展奠定了堅(jiān)實(shí)的基礎(chǔ)。同時(shí),平衡計(jì)分卡通過(guò)融合定性與定量指標(biāo)的分析,更加科學(xué)、全面地對(duì)商業(yè)銀行的經(jīng)營(yíng)成果進(jìn)行考核,提高了商業(yè)銀行績(jī)效考核體系的精確性和合理性。


關(guān)鍵字：商業(yè)銀行 績(jī)效評(píng)價(jià) 平衡計(jì)分卡


Study on performance eva luation of commercial banks based on the Balanced Scorecard
-- A branch Chinese Agricultural Bank as example

Abstract：Commercial bank is the most important service main body in the modern financial market, it's also the central operation of China's rapid economic development Management of Commercial bank has the basic characteristics of the general industry and commerce enterprise, but its own particularity exists. Because of the commodities in the commercial bank is monetary and financial services, the mode of operation is different from general industry and commerce enterprise. The Performance eva luation of commercial banks is a core component of commercial bank's internal control systems.It benefits both commercial bank managers and staff by Indicating the direction of business management as well as establishing necessary conditions for incentive mechanisms.
This paper firstly summarized the performance eva luation of commercial banks,introduces the concept and method, commercial bank performance eva luation content, effect. Then, based on the Balanced Scorecard to the performance eva luation methods are elaborated in detail. From financial, customer, internal processes, learning the core content and growth, analyses the basic theory of Balanced Scorecard, and compares it with the traditional financial performance eva luation method, further reflect the balanced scorecard which is a performance eva luation method advantage. In order to introduce the balanced scorecard, this paper takes Chinese bank mou branch as an example, based on introducing the basic situation of the branch, set up performance eva luation index system and weight design, and to the branch of the eva luation results, the effect of the Balanced Scorecard performance eva luation. Finally, the bank references BSC performance eva luation system and puts forward some reasonable suggestions.
This paper thinks that the Balanced Scorecard through introducing the non-financial index eva luation, a comprehensive eva luation of the performance of commercial banks, and laid a solid foundation for development strategy of commercial banks. At the same
time, the Balanced Scorecard through analysis and integration of qualitative and quantitative indexes, more scientific,comprehensive assessment of the operating results of commercial banks, improve the performance appraisal system of commercial banks in the accuracy and rationality.


Key words：Commercial Bank The performance eva luation The Balanced Score Card


目 錄
引 言 1
第一章 商業(yè)銀行績(jī)效評(píng)價(jià)概述 2
1.1商業(yè)銀行績(jī)效評(píng)價(jià)的內(nèi)涵 2
1.2商業(yè)績(jī)效評(píng)價(jià)的作用 2
1.2.1評(píng)價(jià)作用 2
1.2.2激勵(lì)作用 3
1.2.3戰(zhàn)略推動(dòng)作用 3
1.3商業(yè)銀行績(jī)效評(píng)價(jià)的方法 3
1.3.1財(cái)務(wù)指標(biāo)評(píng)價(jià)方法 3
1.3.2經(jīng)濟(jì)增加值法 4
1.3.3平衡計(jì)分卡評(píng)價(jià)方法 4
第二章 平衡計(jì)分卡概述 4
2.1平衡計(jì)分卡的定義 4
2.2平衡計(jì)分卡的核心內(nèi)容分析 5
2.2.1財(cái)務(wù)方面 5
2.2.2客戶方面 5
2.2.3內(nèi)部流程方面 5
2.2.4學(xué)習(xí)與成長(zhǎng)方面 6
2.3平衡計(jì)分卡與傳統(tǒng)績(jī)效評(píng)價(jià)方法的比較分析 6
第三章 平衡計(jì)分卡在中國(guó)農(nóng)行某分行的應(yīng)用 7
3.1中國(guó)農(nóng)行某分行現(xiàn)行績(jī)效評(píng)價(jià)體系分析 7
3.1.1中國(guó)農(nóng)行某分行情況簡(jiǎn)介 7
3.1.2 中國(guó)農(nóng)行某分行績(jī)效評(píng)價(jià)體系存在問(wèn)題分析 7
3.2基于平衡計(jì)分卡的中國(guó)農(nóng)行某分行績(jī)效評(píng)價(jià)指標(biāo)體系的構(gòu)建 8
3.2.1 中國(guó)農(nóng)行某分行績(jī)效評(píng)價(jià)體系選取原則 8
3.2.2 中國(guó)農(nóng)行某分行的平衡計(jì)分卡的指標(biāo)體系構(gòu)建 8
3.2.3 分行的平衡計(jì)分卡各指標(biāo)的權(quán)重設(shè)計(jì) 11
3.2.4 分行績(jī)效評(píng)價(jià)結(jié)果的計(jì)算及分析 12
第四章 銀行實(shí)施平衡計(jì)分卡績(jī)效評(píng)價(jià)的建議 14
4.1平衡計(jì)分卡設(shè)置要結(jié)合企業(yè)具體情況 14
4.2先進(jìn)的管理信息系統(tǒng)是基礎(chǔ) 14
4.3組織協(xié)同和內(nèi)部溝通是關(guān)鍵 15
4.4注重企業(yè)文化的..