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基于平衡计分卡的商业银行绩效评价研究,——以中国农行某分行为例13400字摘要：商业银行是现代金融市场中最重要的服务主体,也是我国经济快速发展的运行中枢。商业银行的经营具有一般工商企业的基本特征,但又存在着其自身的特殊性。由于商业银行经营的商品是货币及金融服务,其经营方式与一般工商企业存在着某些差异性。商业银行绩效评价是...
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基于平衡计分卡的商业银行绩效评价研究
——以中国农行某分行为例
13400字
摘要：商业银行是现代金融市场中最重要的服务主体,也是我国经济快速发展的运行中枢。商业银行的经营具有一般工商企业的基本特征,但又存在着其自身的特殊性。由于商业银行经营的商品是货币及金融服务,其经营方式与一般工商企业存在着某些差异性。商业银行绩效评价是商业银行内部控制系统的核心组成部分，既为银行管理者和全体员工指明经营发展方向，又为建立激励机制提供必要条件。
本文首先对商业银行绩效评价进行了概述，介绍了商业银行绩效评价的概念、内容、作用和方法。接着，本文对平衡计分卡这一绩效评价方法进行了具体的阐述。从财务方面、客户方面、内部流程方面、学习与成长方面这几个核心内容，分析了平衡计分卡的基本理论内容，并将其与传统的财务绩效评价方法作比较，进一步体现平衡计分卡这一绩效评价方法的优势。为了具体介绍平衡计分卡的应用，本文以中国农行某分行为例，在介绍该分行基本情况的基础上，设置绩效评价的指标体系以及权重设计，并以该分行的评价结果，体现了平衡计分卡绩效评价的效果。最后，文章对于银行引用平衡计分卡绩效评价体系提出了一些合理的建议。
本文认为平衡计分卡通过引入非财务指标的考核,全面评价了商业银行的经营业绩,对商业银行的战略发展奠定了坚实的基础。同时,平衡计分卡通过融合定性与定量指标的分析,更加科学、全面地对商业银行的经营成果进行考核,提高了商业银行绩效考核体系的精确性和合理性。
关键字：商业银行 绩效评价 平衡计分卡
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 录
引 言 1
第一章 商业银行绩效评价概述 2
1.1商业银行绩效评价的内涵 2
1.2商业绩效评价的作用 2
1.2.1评价作用 2
1.2.2激励作用 3
1.2.3战略推动作用 3
1.3商业银行绩效评价的方法 3
1.3.1财务指标评价方法 3
1.3.2经济增加值法 4
1.3.3平衡计分卡评价方法 4
第二章 平衡计分卡概述 4
2.1平衡计分卡的定义 4
2.2平衡计分卡的核心内容分析 5
2.2.1财务方面 5
2.2.2客户方面 5
2.2.3内部流程方面 5
2.2.4学习与成长方面 6
2.3平衡计分卡与传统绩效评价方法的比较分析 6
第三章 平衡计分卡在中国农行某分行的应用 7
3.1中国农行某分行现行绩效评价体系分析 7
3.1.1中国农行某分行情况简介 7
3.1.2 中国农行某分行绩效评价体系存在问题分析 7
3.2基于平衡计分卡的中国农行某分行绩效评价指标体系的构建 8
3.2.1 中国农行某分行绩效评价体系选取原则 8
3.2.2 中国农行某分行的平衡计分卡的指标体系构建 8
3.2.3 分行的平衡计分卡各指标的权重设计 11
3.2.4 分行绩效评价结果的计算及分析 12
第四章 银行实施平衡计分卡绩效评价的建议 14
4.1平衡计分卡设置要结合企业具体情况 14
4.2先进的管理信息系统是基础 14
4.3组织协同和内部沟通是关键 15
4.4注重企业文化的..
——以中国农行某分行为例
13400字
摘要：商业银行是现代金融市场中最重要的服务主体,也是我国经济快速发展的运行中枢。商业银行的经营具有一般工商企业的基本特征,但又存在着其自身的特殊性。由于商业银行经营的商品是货币及金融服务,其经营方式与一般工商企业存在着某些差异性。商业银行绩效评价是商业银行内部控制系统的核心组成部分，既为银行管理者和全体员工指明经营发展方向，又为建立激励机制提供必要条件。
本文首先对商业银行绩效评价进行了概述，介绍了商业银行绩效评价的概念、内容、作用和方法。接着，本文对平衡计分卡这一绩效评价方法进行了具体的阐述。从财务方面、客户方面、内部流程方面、学习与成长方面这几个核心内容，分析了平衡计分卡的基本理论内容，并将其与传统的财务绩效评价方法作比较，进一步体现平衡计分卡这一绩效评价方法的优势。为了具体介绍平衡计分卡的应用，本文以中国农行某分行为例，在介绍该分行基本情况的基础上，设置绩效评价的指标体系以及权重设计，并以该分行的评价结果，体现了平衡计分卡绩效评价的效果。最后，文章对于银行引用平衡计分卡绩效评价体系提出了一些合理的建议。
本文认为平衡计分卡通过引入非财务指标的考核,全面评价了商业银行的经营业绩,对商业银行的战略发展奠定了坚实的基础。同时,平衡计分卡通过融合定性与定量指标的分析,更加科学、全面地对商业银行的经营成果进行考核,提高了商业银行绩效考核体系的精确性和合理性。
关键字：商业银行 绩效评价 平衡计分卡
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 录
引 言 1
第一章 商业银行绩效评价概述 2
1.1商业银行绩效评价的内涵 2
1.2商业绩效评价的作用 2
1.2.1评价作用 2
1.2.2激励作用 3
1.2.3战略推动作用 3
1.3商业银行绩效评价的方法 3
1.3.1财务指标评价方法 3
1.3.2经济增加值法 4
1.3.3平衡计分卡评价方法 4
第二章 平衡计分卡概述 4
2.1平衡计分卡的定义 4
2.2平衡计分卡的核心内容分析 5
2.2.1财务方面 5
2.2.2客户方面 5
2.2.3内部流程方面 5
2.2.4学习与成长方面 6
2.3平衡计分卡与传统绩效评价方法的比较分析 6
第三章 平衡计分卡在中国农行某分行的应用 7
3.1中国农行某分行现行绩效评价体系分析 7
3.1.1中国农行某分行情况简介 7
3.1.2 中国农行某分行绩效评价体系存在问题分析 7
3.2基于平衡计分卡的中国农行某分行绩效评价指标体系的构建 8
3.2.1 中国农行某分行绩效评价体系选取原则 8
3.2.2 中国农行某分行的平衡计分卡的指标体系构建 8
3.2.3 分行的平衡计分卡各指标的权重设计 11
3.2.4 分行绩效评价结果的计算及分析 12
第四章 银行实施平衡计分卡绩效评价的建议 14
4.1平衡计分卡设置要结合企业具体情况 14
4.2先进的管理信息系统是基础 14
4.3组织协同和内部沟通是关键 15
4.4注重企业文化的..
