文档介绍：浙江大学 MBA 学位论文建设银行杭州地区支行经营业绩评价体系研究
摘要
科学、合理的经营业绩评价系统能够引导企业的经营行为,促进企业目标的
实现。商业银行也是企业,由于经营货币,高风险特征使其业绩评价和与之有关
的管理控制显得极为重要。支行是国有商业银行的基本经营单位,在当前建立着
眼于支行这一基本单位的科学的业绩评价体系,有利于国有商业银行解决其在市
场竞争和内部变革中所面临的多种难题,对促进国有商业银行实现价值最大化的
目标具有深远的意义。
本文从银行支行业绩评价的背景和意义入手,对巴塞尔新资本协议、骆驼评
级系统、业绩评价的创新体系、银监会的有关监管指标进行了回顾,并对现代商
业银行分支机构业绩评价的特点进行了分析。上述研究,为改进支行业绩评价体
系提供了良好的思路。本文以建设银行杭州地区支行为研究对象,分析了其现行
业绩评价系统中存在的问题。在此基础上,针对支行的实际情况,重新设计了以
EVA 为核心,包括财务、市场、内部运营、成长和创新等四个方面,以审计控制
指标为补充的新业绩评价指标体系。合理调整了权重,设计了评价标准和科学的
计分方法。应用该指标体系对支行 2003 年经营业绩进行了实证分析。分析结果
表明,与现行的业绩评价体系相比,新体系的评价结果更为科学、合理,符合业
绩评价的基本原则,能为建设银行提供更多支行经营业绩评价方面的信息。
关键词:经营业绩、评价、银行分支机构
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浙江大学 MBA 学位论文建设银行杭州地区支行经营业绩评价体系研究
Abstract
Scientific and rational performance appraisal system can help the
business improve its operation. Also it can make the business achieve its aim.
Commercial bank is corporation. To operate currency mercial bank’s
main business with its high risk characters. So the performance appraisal and
management control is more important mercial bank. The sub-branch
bank is the basic operating unit of State-mercial bank. To research
the problem of performance appraisal system in sub-branch bank can help
state-mercial bank to solve many puzzles in marketing campaign
and self-reform. It is very important and meaningful to state-owned
commercial bank to gain maximum of profit.
This paper first reviews the background and the importance about
sub-branch bank operation performance, several performance appraisal
systems. Among them are: The New Basel Capital Accord, the “CAMEL”
rating system, the innovative system about the performance appraisal,the risk
rating system used by CBRC for joint-mercial banks,the checking
indices used by CBRC B , the characteristic of the performance
appraisal in modern sub-branch bank. It continues to analyze some existing
problems B sub-branches in HangZhou. Based on these, in accordance
with the sub-branches