随着金融危机在全世界范围内的不断扩散，国际经济形势不断恶化，国 内经济也深受其扰，发展速度明显回落。未来，企业融资格局多元化，经济 增长动力由要素驱动和投资驱动转为创新运动，技术应用带来的创新金融模 式日益丰富，我国商业银行所处的经营环境将发生复杂而深刻的变革。HBB 银行哈尔滨分行在近二十年的经营中取得了骄人的业绩，但面对金融市场的 快速转型，其拥有庞大基础客户群体、具有地域性资本、政策、品牌优势， 和盈利依赖存贷利差、管理手段滞后的劣势都非常明显。 鉴于此，本文首先分析了金融市场环境的变化与银行业所面临的激烈竞 争和巨大挑战，提出了进行科学绩效考核的意义。通过对国内、国外商业银 行绩效考核理论发展过程的描述和对国内外相关研究状况的分析，从总体上 对本文研究的目的和意义进行了说明，并阐明了我国银行业绩效考核理论与 国外先进管理理论存在的差距和不足；然后文章对 HBB 银行哈尔滨分行辖 内支行绩效考核现状及存在问题进行了深入地分析。在对 HBB 银行哈尔滨 分行及其辖内支行基本情况、经营形势、现行绩效考核制度体系现状进行了 详细描述后，作者运用实地调研和资料收集等方式分析了 HBB 银行哈尔滨 分行对辖内支行的现行绩效考核中存在的问题和问题的成因，针对传统方法 和平衡计分卡等科学的绩效管理方法进行对比研究，为之后提出其支行绩效 考核方式优化建议做好准备。文章还阐述了对 HBB 银行哈尔滨分行现行支 行层级绩效考核方案进行优化的必要性，并利用平衡计分卡原理确定考核指 标，对各项指标权重按层次分析法进行了计算确定，然后明确了绩效考核结 果的使用方式。本文在最后还提出 HBB 银行哈尔滨分行应当在营造风险管 理文化氛围、应用科技系统分解下达工作任务指标、制定完整的考核流程以 实现考核过程的不断优化和采用公开、透明的考核方式等方面多措并举，加 强考核保障措施，以达到绩效考核效果的最优化。 本文所做的银行绩效考核优化设计研究在我国的绩效评价理论与实际相 结合方面做出了有益的探索，对帮助类似银行加强内部风险管理，增加市场 竞争力也有一定的指导和借鉴意义。 关键词：商业银行；绩效考核；平衡计分卡； EVA；优化哈尔滨工业大学工商管理硕士学位报告 - II - Abstract With the expending of the global financial crisis, as well as the co ntinuous deterioration of the international economic environment, the national economy is heavily affected, and its development speed is slowing down obviously. In future, the financial ways of enterprises will be diversified, and the creative financial modes will be enriched, which means that the business environment of the national bank industry will face huge change. Although HBB bank has achieved good performance during the past twenty years, its weakness is obvious. In view of this, the thesis analyses the change of the financial market environment, and the sharp competition and huge challenge the bank industry is facing, states the meaning of conducting scientific performance appraisal, and describes the purpose and meaning of the study in this thesis. Also, it analyzes deeply the current situation as well as problem existing in HBB bank HRB branch. It describes in details the basic information, the business situation as well as current performance appraisal system, and it also analyses the problem existed in the business performance as well as their courses. After that, the theise establishes appraisal indexes for HBB bank HRB branch in the four dimensions of financial management, customer exploring, internet control, and learning& development based on the theory of balanced score card, determines the weight of each index with adopting the AHP method, and clarifies usage ways of the result of the performance appraisal. Furthermore, it puts forward the protecting measures to insure the effective carrying out of the performance appraisal schemes. Finally, this thesis wraps up the study in optimization the design for the HBB’s performance appraisal system. The author hopes that the study method and its conclusion in this thesis will provide a reference for other banks’ design in their performance appraisal system. Keywords: performance appraisal, commercial bank, balanced scorecard, EVA哈尔滨工业大学工商管理硕士学位报告 - III - 目 录 摘要.................................................................................................................I ABSTRACT.......................................................................................................II 第 1 章 绪 论 .................................................................................................. 1 1.1 研究背景、目的和意义 ......................................................................... 1 1.1.1 研究背景 .......................................................................................... 1 1.1.2 研究的目的 ...................................................................................... 3 1.1.3 研究的意义 ...................................................................................... 3 1.2 国内外研究现状及评述 ......................................................................... 4 1.2.1 国外研究现状 .................................................................................. 4 1.2.2 国内研究现状 .................................................................................. 5 1.2.3 研究现状评述 .................................................................................. 7 1.3 相关理论 ................................................................................................ 7 1.3.1 绩效 ................................................................................................. 7 1.3.2 绩效考核 .......................................................................................... 7 1.3.3 绩效考核方法 .................................................................................. 8 1.4 研究方法和研究内容 ............................................................................. 9 1.4.1 研究方法 .......................................................................................... 9 1.4.2 研究内容 ........................................................................................ 10 第 2 章 HBB 银行哈尔滨分行辖内支行绩效考核现状及存在问题分析 ........11 2.1 企业概况 ...............................................................................................11 2.1.1 HBB 银行基本概况 .........................................................................11 2.1.2 HBB 银行哈尔滨分行经营发展概况.............................................. 12 2.2 HBB 银行哈尔滨分行辖内支行绩效考核发展过程 ............................. 13 2.3 哈尔滨分行辖内支行绩效考核现状 .................................................... 14 2.3.1 支行绩效考核的目的 ..................................................................... 14 2.3.2 支行绩效考核实施原则 ................................................................. 14 2.3.3 绩效考核分工 ................................................................................ 15 2.3.4 支行绩效考核对象和群体划分 ..................................................... 15 2.3.5 支行关键业绩（KPI）考核内容 ................................................... 16 2.3.6 支行业绩评价的方法 ..................................................................... 21哈尔滨工业大学工商管理硕士学位报告 - IV - 2.4 HBB 银行哈尔滨分行辖内行支行绩效考核体系中存在的问题 .......... 23 2.4.1 考核指标方面存在必要指标缺失、归类不合理等现象 ............... 23 2.4.2 考核指标权重方面存在个别指标占比过大或过小的问题 ........... 24 2.4.3 定性指标的考核结果的真实性难以控制 ...................................... 25 2.4.4 考核结果的有效反馈与沟通有所欠缺 .......................................... 25 2.4.5 考核结果的应用激励作用不足 ..................................................... 25 2.5 HBB 银行哈尔滨分行辖内支行绩效考核问题的成因分析 ................. 26 2.5.1 管理水平尚不足以支持考核指标全面、合理的设置和分解 ....... 26 2.5.2 日常绩效信息收集不能满足考核需要 .......................................... 26 2.5.3 绩效考核的培训形式化、效果欠佳 .............................................. 27 2.5.4 未形成有效的保障机制 ................................................................. 27 2.5.5 缺乏绩效沟通理念、渠道不畅 ..................................................... 27 2.6 本章小结 .............................................................................................. 28 第 3 章 HBB 银行哈尔滨分行辖内支行绩效考核方案优化设计................... 29 3.1 HBB 银行哈尔滨分行辖内支行绩效考核方案优化的总体原则 .......... 29 3.1.1 战略导向原则 ................................................................................ 29 3.1.2 经济增加值考核原则 ..................................................................... 29 3.1.3 长远发展原则 ................................................................................ 30 3.2 绩效考核方案优化的前提条件 ............................................................ 30 3.2.1 绩效辅导 ........................................................................................ 30 3.2.2 绩效沟通 ........................................................................................ 31 3.2.3 系统完善 ........................................................................................ 31 3.3 绩效考核方案优化设计 ....................................................................... 31 3.3.1 构建基于平衡计分卡的绩效考核指标体系 .................................. 31 3.3.2 指标体系权重的确定 ..................................................................... 36 3.3.3 业绩评价方法的调整 ..................................................................... 40 3.3.4 绩效考核结果应用优化 ................................................................. 41 3.4 本章小结 .............................................................................................. 42 第 4 章 绩效考核体系运行的保障措施 .......................................................... 43 4.1 合理分解支行考核任务指标 ................................................................ 43 4.2 完善绩效考核流程 ............................................................................... 43 4.3 透明公开的考核机制 ........................................................................... 43 4.4 加快先进科技系统的建设和推广使用 ................................................ 44哈尔滨工业大学工商管理硕士学位报告 - V - 4.5 加强员工培训 建立良好的企业风险管理文化 .................................. 44 4.6 保证考核的稳定性和严肃性 ................................................................ 44 4.7 落实绩效考核申诉制度 ....................................................................... 45 4.8 本章小结 .............................................................................................. 45 结 论.............................................................................................................. 46