A行某分行的平衡计分卡设计运用

摘  要

当前金融危机的爆发多次严重威胁世界经济，因此完善现代的企业制度，加强企业激励约束机制，引导企业的健康可持续发展是一项要务。而在这个过程中加强金融企业的绩效评价是一个重要手段。商业银行是重要的金融部门，制定出一套比较合适的绩效评价、绩效管理体系，对于提高我国商业银行的管理水平，促进商业银行健康发展，维护金融安全，增强国际竞争力具有重要的意义。
本文引入平衡计分卡系统，对A行某支行进行绩效评价方法改造来提高其管理水平。
第一章节主要从理论上叙述绩效评价的背景，绩效评价的发展历程，以及一些绩效评价方法的简要介绍，尤其详细介绍了平衡计分卡系统。平衡计分卡系统是当前一个比较先进的绩效评价方法，同时也是战略管理的一个重要手段。
第二章节分析介绍了A 行该分行目前绩效评价的一些指标，组织方式，其考评偏重于财务，短期效益，而忽视了综合的，长期的效益。
第三章节对A行分行的各个机构引入平衡计分卡系统，并且详细的阐述各项关键绩效指标。最后介绍关键绩效指标确定的原则，与平衡计分卡想配套的一些平台支持以及注意事项。
第四章通过层次分析法对关键性指标的权重进行计算确定，通过俩俩比较权重，建立判断矩阵，分析计算，一致性检验，比较科学的计算出指标权重，完善平衡计分卡。
通过层次分析方法使得平衡计分卡科学可行，而平衡分卡也使得A行分行的绩效管理、绩效评价更加的科学，最终实现提高其经营水平的目的。

关键词：绩效评价；平衡计分卡；层次分析法

Abstract

Currently, the outbreak of financial crisis had threatened the world economy frequently and severely. Therefore, it is a must to improve the modern finance enterprise system, strengthen the incentive and restraint mechanisms of finance enterprises to guide the healthy and sustainable development of finance enterprises. While the mechanism of performance evaluation of financial enterprises is an important means to achieve this goal during this process. Commercial banks are important financial sectors. Thus, it is significant to develop a series of more appropriate performance evaluation mechanism to improve the management levels and promote the healthy development of our country’s commercial banks, and is also significant to maintain financial security enhance international competitiveness.
This paper introduces the Balanced Scorecard System to transform the performance management methods of a branch of Bank A to improve their management level.
The first chapter mainly describes the background of performance management and its development processes from the theoretical point of view, and briefly introduces some performance evaluation methods, particularly the Balanced Scorecard System. Balanced Scorecard System is currently a more advanced method of performance evaluation and at the same time also an important means of strategic management.
The second chapter analyses some indexes of each branch of Bank A’s current performance evaluation and organizational methods. The evaluation of this branch plays emphasis on finance and short-term benefits, while ignoring the comprehensive, long-term benefits.
The third chapter introduces the Balanced Scorecard System to each institution of the branch of Bank A, meanwhile elaborates all kinds of key indexes in detail. The end of this chapter introduces the principles that determine the key indexes, some of the platforms that support the Balanced Scorecard and precautions.
The last chapter, namely the fourth chapter calculates and determines the weight of the key indexes through the analytic hierarchy process (AHP). To calculate the weights of indexes through a more scientific way in order to eventually perfect the points of Balanced Scorecard, this paper makes use of pair wise comparing of two weights, building judgmental matrix, analyzing and calculating, consistent test and other methods.
The methods of AHP makes the balanced scorecard scientific and feasible, and balanced scorecard also makes the branch of Bank A’s performance management and performance evaluation more scientific, and ultimately achieves the purpose of improving the management standards of the branch of Bank A.

Keywords: performance evaluation; Balanced Scorecard; analytic hierarchy process (AHP)

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