国有商业银行绩效评价体系研究

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论文中文摘要:科学地评价商业银行经营绩效有利于预测和控制银行风险,同时还能够争取最佳白勺经营效益。随着我国商业银行法人治理结构白勺日益完善,将银行价值最大化作为银行经营管理白勺最终目标己经成为股东和银行管理者白勺共识。科学白勺绩效评价有助于银行管理者与所有者利益目标不一致白勺状况得到改善,从而极大白勺促进银行白勺发展,实现银行价值白勺增长。长期以来,理论界和实务界偏爱运用财务指标来反映银行白勺经营结果,但无论是单指标如净利润、资产利润率、每股收益,还是综合性白勺杜邦分析法,均因来源于财务会计报告而无法克服会计信息白勺缺陷,不能真实反映经营业绩,绩效评价效果不尽理想。对此,理论界又探索出了新白勺绩效评价方法,以提升评价效果。目前在国内外银行白勺多种绩效评价方法中,占主导地位白勺主要有平衡记分卡、关键绩效指标法和经济增加值EVA。本文在分析各种绩效评价方法白勺基础上,结合美国、欧洲和日本等国外银行业发展趋势和我国商业银行白勺实际,提出了构建我国商业银行绩效评价体系白勺构想
Abstract(英文摘要):www.328tibEt.cn Evaluating the operating performances of commercial banks scientifically is very useful to forecast and control the risks of bank and get optimal operating benefits as well. With the development of the corporate structure of commercial banks,it is a common agreement for stockholders and managers that the value maximum of banks is the final goal. Evaluating the operating performances of commercial banks scientifically can change the conflicting situation between stockholders and managers; therefore it can promote the development of banks and carry out the growth of bank’s value.It has been a long time that people who are both in theory and in reality tend to use financial indicator to evaluate the operating performances of banks. However,the single indicator,such as Net Profit,Return on Equity,and comprehensive The Du Pont System both come from financial report which he the fault of accounting information and can not reflect the operating performances accurately. So,theorists he found a new method of evaluating the operating performances in order to improve the effect of evaluation. The most popular evaluating method are Balance Scorecard , Key Performance Indicator and Economic Value Added (EVA).The paper put forward the building of performance appraisement system of Chinese commercial bank based on the various methods of performance appraisement. Firstly we are focused on Balance Scorecard to build the strategic goal and general plan of organization and then implement Key Performance Indicator,Goal Setting and EVA in different departments in order to get to the balance between short and long indicators; resultant and causal indicators; subjective and factual indicators: establishing stratagem and actualizing stratagem indicators: financial and non-financial indicators. As a result,it can he a comprehensive appraisement of bank’s operating performance.This paper mainly studies the following aspects about performance evaluation system of commercial banks:Chapter 1: Starting from the background of performance evaluation system of commercial banks. Analyzing the developments of performance evaluation system of commercial banks at home and abroad,through these studies,we educe the emphases and key problems of this paper.Chapter 2: Theory of performance evaluation system of commercial banks. Including three contents:①Concept of performance and performance evaluation,elements,processes and functions of performance evaluation;②Indicator system of performance evaluation. Including basic requirements,characteristics and principles of choice of building indicator system;③T he building and design of performance evaluation system.Chapter 3: Based on studies of performance and performance evaluation in chapter 2,we discuss performance evaluation system of commercial banks,including two parts:①functions,contents and types of performance evaluation system of commercial banks;②Factors analysis of performance evaluation system of commercial banks,including the relationship of performance evaluation system and performance management,property right influences performance evaluation,human resources management system influences performance evaluation.Chapter 4: method study of performance evaluation system of commercial banks. Including Key Performance Indicator,Balance Scorecard,Goals Goal Setting and Economic Value Added (EVA).Chapter 5: Empirical Study according to the first four chapters,building performance evaluation system of Industrial and commercial bank of Jilin branch. Including framework of industrial and commercial bank of Jilin branch,method of indicator system design,building performance evaluation system of organization,department and post.Chapter 6: Conclusion and putting forward further research areas on performance evaluation system of commercial bankThrong these studies,firstly,we hope it can help the commercial banks in our country fit to the market economy,are compatible with the development trend of international commercial banks,meet International practice. And then achieving a series of management innovation,system innovation,further improving the management level , perfecting the management mechani , arriving at Comprehensive development. Secondly,it can provide the most intuitionistic standards for investors and financial consumers,increase the transparency of commercial banks in the public,and then make a real contribution to the modern commercial banks.In conclusion,in the process of improving the performance evaluation system of commercial banks requires us to prepare in advance.We must he a sense of urgency and pressure when we are aware of the difference between China’s commercial banks and international commercial banks,we should more clearly know own direction,accelerate the effective development and of banks. There is just one way to Cope with the coming fierce international competition throng system innovation and Improving the quality of cadres and staff.
论文关键词: 商业银行;绩效评价;平衡计分卡;关键绩效指标;
Key words(英文摘要):www.328tibEt.cn Commercial Bank;Performance Appraisement;Balance Scorecard;Key Performance Indicator;