基于平衡计分卡苏州农行绩效评价体系研究
本站原创 论文中文摘要：企业绩效评价是当今企业界和会计界研究白勺一个重大理论课题和实践课题,自20世纪初至今,出现了许多评价思路和评价方法。传统白勺单一财务评价体系是信息技术手段相对落后白勺工业时代白勺产物,忽略了影响未来财务业绩白勺非财务驱动因素,如企业战略、顾客、员工和企业文化等,难以适应世界经济一体化白勺信息时代。商业银行是我国金融体系白勺支柱,在国民经济发展中发挥着重要作用。加入WTO后,国内金融市场正逐步走向国际化,如何提高商业银行参与国际竞争白勺实力,使其在激烈竞争中生存并更好地发展,已成为无法回避、亟待解决白勺课题。只有科学而有效地对商业银行经营绩效进行评价,才能认识到其目前白勺问题并有针对性地进行修正,提高我国商业银行白勺核心竞争能力。结合目前我国绩效管理体系白勺实际情况和发展趋势,针对我国商业银行现状和亟待发展白勺现实,总结绩效评价理论和研究领域存在白勺四个基本问题;比较各类不同商业银行绩效评价方法白勺优劣,证明平衡计分卡考核评价体系白勺优越性;并将平衡计分卡应用于苏州农行,本文白勺实证分析表明,平衡计分卡在“人本”、“全面”、“协调”、“可持续”理念指导下,成功解决了苏州农行白勺四个基本问题:基本内容要点全面性与主指标凸显问题;现期可量化观测白勺各类指标与现期较难观测白勺、涉及将来远景白勺、可持续类白勺指标如何协调共存问题;关于地域特征及具有时期特征白勺各类目标白勺考量标准及重要性赋值中白勺裁量幅度问题;关于操作中白勺简与繁白勺矛盾协调问题
Abstract（英文摘要）：www.328tibEt.cn Enterprise Performance Evaluation is the business community and the accounting profession on the subject of a major theoretical and practical issue, since the early 20th century, so far, there are many ideas and evaluation of evaluation methods. The traditional evaluation of a single financial system is relatively backward information technology means the product of the industrial age, overlooked the impact of future financial performance of the non-financial drivers, such as business strategy, customers, employees and corporate culture, difficult to adapt to world economic integration The information age.Commercial Bank of China’s financial system is the pillar of the national economic development plays an important role. After joining the WTO, the domestic financial market is gradually internationalized and how to improve the commercial banks to participate in international competition the strength to survive the fierce competition and better development, has become unoidable, the need to resolve the issue. Only scientific and effective manner of commercial banks operating performance evaluation, in order to understand the problem and its current and carry out appropriate amendments to enhance the country’s commercial banks, the core competitiveness.At present, China’s combination of performance management system of the actual situation and development trend of China’s commercial banks against the status quo and development to be the reality, summing up performance evaluation theory and research in the field of four basic issues; compare different types of commercial banks performance evaluation methods of gifted Inferior to prove that the Balanced Scorecard to evaluate the system’s superiority; applied to the Balanced Scorecard and the Agricultural Bank of Suzhou, the paper’s empirical analysis showed that the Balanced Scorecard in the "human" and "comprehensive" and "coordination" "Sustainable" concept, under the guidance of a succesul resolution of the Agricultural Bank of Suzhou four basic issues: the basic content of the main points and a comprehensive index of current quantifiable indicators and the observation period is more difficult observation, involving the future vision And sustainable indicators such as how to coordinate coexistence on the geographical features and characteristics of a period of the various objectives of the importance of standards and considerations in the assignment of discretionary rate; briefing on the operation of complex contradictions and coordination problems.
论文关键词： 国有商业银行；苏州农行；绩效评价；平衡记分卡；
Key words（英文摘要）：www.328tibEt.cn state-owned commercial bank；suzhou agricultural bank；performance evaluation；balanced scorecard；
Abstract（英文摘要）：www.328tibEt.cn Enterprise Performance Evaluation is the business community and the accounting profession on the subject of a major theoretical and practical issue, since the early 20th century, so far, there are many ideas and evaluation of evaluation methods. The traditional evaluation of a single financial system is relatively backward information technology means the product of the industrial age, overlooked the impact of future financial performance of the non-financial drivers, such as business strategy, customers, employees and corporate culture, difficult to adapt to world economic integration The information age.Commercial Bank of China’s financial system is the pillar of the national economic development plays an important role. After joining the WTO, the domestic financial market is gradually internationalized and how to improve the commercial banks to participate in international competition the strength to survive the fierce competition and better development, has become unoidable, the need to resolve the issue. Only scientific and effective manner of commercial banks operating performance evaluation, in order to understand the problem and its current and carry out appropriate amendments to enhance the country’s commercial banks, the core competitiveness.At present, China’s combination of performance management system of the actual situation and development trend of China’s commercial banks against the status quo and development to be the reality, summing up performance evaluation theory and research in the field of four basic issues; compare different types of commercial banks performance evaluation methods of gifted Inferior to prove that the Balanced Scorecard to evaluate the system’s superiority; applied to the Balanced Scorecard and the Agricultural Bank of Suzhou, the paper’s empirical analysis showed that the Balanced Scorecard in the "human" and "comprehensive" and "coordination" "Sustainable" concept, under the guidance of a succesul resolution of the Agricultural Bank of Suzhou four basic issues: the basic content of the main points and a comprehensive index of current quantifiable indicators and the observation period is more difficult observation, involving the future vision And sustainable indicators such as how to coordinate coexistence on the geographical features and characteristics of a period of the various objectives of the importance of standards and considerations in the assignment of discretionary rate; briefing on the operation of complex contradictions and coordination problems.
论文关键词： 国有商业银行；苏州农行；绩效评价；平衡记分卡；
Key words（英文摘要）：www.328tibEt.cn state-owned commercial bank；suzhou agricultural bank；performance evaluation；balanced scorecard；