基于平衡計分卡的商業(yè)銀行績效評價研究
——以中國農(nóng)行某分行為例

13400字

摘要：商業(yè)銀行是現(xiàn)代金融市場中最重要的服務(wù)主體,也是我國經(jīng)濟快速發(fā)展的運行中樞。商業(yè)銀行的經(jīng)營具有一般工商企業(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)營的商品是貨幣及金融服務(wù),其經(jīng)營方式與一般工商企業(yè)存在著某些差異性。商業(yè)銀行績效評價是商業(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)營發(fā)展方向，又為建立激勵機制提供必要條件。
本文首先對商業(yè)銀行績效評價進行了概述，介紹了商業(yè)銀行績效評價的概念、內(nèi)容、作用和方法。接著，本文對平衡計分卡這一績效評價方法進行了具體的闡述。從財務(wù)方面、客戶方面、內(nèi)部流程方面、學(xué)習(xí)與成長方面這幾個核心內(nèi)容，分析了平衡計分卡的基本理論內(nèi)容，并將其與傳統(tǒng)的財務(wù)績效評價方法作比較，進一步體現(xiàn)平衡計分卡這一績效評價方法的優(yōu)勢。為了具體介紹平衡計分卡的應(yīng)用，本文以中國農(nóng)行某分行為例，在介紹該分行基本情況的基礎(chǔ)上，設(shè)置績效評價的指標(biāo)體系以及權(quán)重設(shè)計，并以該分行的評價結(jié)果，體現(xiàn)了平衡計分卡績效評價的效果。最后，文章對于銀行引用平衡計分卡績效評價體系提出了一些合理的建議。
本文認(rèn)為平衡計分卡通過引入非財務(wù)指標(biāo)的考核,全面評價了商業(yè)銀行的經(jīng)營業(yè)績,對商業(yè)銀行的戰(zhàn)略發(fā)展奠定了堅實的基礎(chǔ)。同時,平衡計分卡通過融合定性與定量指標(biāo)的分析,更加科學(xué)、全面地對商業(yè)銀行的經(jīng)營成果進行考核,提高了商業(yè)銀行績效考核體系的精確性和合理性。


關(guān)鍵字：商業(yè)銀行 績效評價 平衡計分卡


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)銀行績效評價概述 2
1.1商業(yè)銀行績效評價的內(nèi)涵 2
1.2商業(yè)績效評價的作用 2
1.2.1評價作用 2
1.2.2激勵作用 3
1.2.3戰(zhàn)略推動作用 3
1.3商業(yè)銀行績效評價的方法 3
1.3.1財務(wù)指標(biāo)評價方法 3
1.3.2經(jīng)濟增加值法 4
1.3.3平衡計分卡評價方法 4
第二章 平衡計分卡概述 4
2.1平衡計分卡的定義 4
2.2平衡計分卡的核心內(nèi)容分析 5
2.2.1財務(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)與成長方面 6
2.3平衡計分卡與傳統(tǒng)績效評價方法的比較分析 6
第三章 平衡計分卡在中國農(nóng)行某分行的應(yīng)用 7
3.1中國農(nóng)行某分行現(xiàn)行績效評價體系分析 7
3.1.1中國農(nóng)行某分行情況簡介 7
3.1.2 中國農(nóng)行某分行績效評價體系存在問題分析 7
3.2基于平衡計分卡的中國農(nóng)行某分行績效評價指標(biāo)體系的構(gòu)建 8
3.2.1 中國農(nóng)行某分行績效評價體系選取原則 8
3.2.2 中國農(nóng)行某分行的平衡計分卡的指標(biāo)體系構(gòu)建 8
3.2.3 分行的平衡計分卡各指標(biāo)的權(quán)重設(shè)計 11
3.2.4 分行績效評價結(jié)果的計算及分析 12
第四章 銀行實施平衡計分卡績效評價的建議 14
4.1平衡計分卡設(shè)置要結(jié)合企業(yè)具體情況 14
4.2先進的管理信息系統(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..