银行业作为在国民经济中起到非常关键的作用，其健康发展关系到国家金融体系的稳定与 安全。随着十八届三中全会后金融改革的深化推进，中国的利率市场化深入推进、互联网金融 更加积极地抢滩市场，银行业市场竞争自由度加大，市场竞争环境日趋白热化，不断提升绩效 管理水平对于银行业的发展具有重要的意义。平衡计分卡作为重要的绩效管理工具也被广大企 业所接受，基于此，构建基于平衡计分卡的绩效评价体系受到极高的重视。可以进一步衡量银 行的经营绩效，不断提升运营水平。我国商业银行整体运行管理水平日益规范，但与此同时， 也要借鉴发达国家经验，采用先进的绩效管理方法，对传统的绩效管理方法进行不断的优化， 不断提升银行业健康可持续的发展。 本文以构建基于平衡计分卡理论的C银行南通分行绩效考核评价，以指标体系为出发点， 结合银行业的监管要求，对平衡计分卡和商业银行相关理论及其相关考核指标开展了深入研究。 首先研究了运用平衡计分卡方法在商业银行中的重要意义，其次针对C银行南通分行绩效评价 体系管理现状与存在问题及原因分析，最后综合运用以平衡计分卡方法为中心的C银行南通分 行的绩效评价体系及实现路径。为我国商业银行的绩效管理研究提供参考。总体来讲，在我国 商业银行引入平衡计分卡管理，可以促进绩效管理水平的提升，激发员工作热情，从而帮助企 业提升核心竞争能力。 关键词：平衡计分卡（BSC），商业银行，绩效评价 南京航空航天大学硕士学位论文 II ABSTRACT Banking is an important part of the national economic system and the core of the financial system. Its healthy development is related to the stability and security of the national financial system. With the deepening of financial reform after the third Plenary Session of the 18th CPC Central Committee, China's interest rate liberalization is further accelerated. Internet banking is more active in the market, The banking market is more competitive. In an increasingly competitive environment, The management system based on performance evaluation is of great significance to the long-term development of major banks. Against this background, Building a performance evaluation system based on Balanced Scorecard is highly valued. The practice of commercial banks in western developed countries has proved that It is not only an effective measure of banking performance, but also the basis of building incentive mechanism for bank managers and employees. China's commercial banks are standardized and internationalized at the same time. We should also learn from the experience of developed countries and adopt advanced incentive mechanisms. Reform the traditional incentive mechanism to promote the efficiency of operation and management and realize the sustainable development of banks. This paper evaluated the performance of C bank Nantong branch based on the Balanced Scorecard theory. Taking the index system as the starting point and combining with the regulatory requirements of banking industry, The Balanced Scorecard and the relevant theories of commercial banks and their relevant assessment indicators have been deeply studied. First of all, the importance of using the balanced scorecard method in commercial banks is expounded. Secondly, aiming at C bank Nantong branch performance evaluation system management status and existing problems and causes analysis. Finally, the performance evaluation system of Nantong Branch of Bank C and its implementation path are comprehensively used. It will provide reference for our commercial banks in the management of business performance. Generally speaking, the balanced scorecard management is introduced into commercial banks in China. It can promote the level of performance management, stimulate the enthusiasm of employees, and help enterprises to enhance core competitiveness. Keywords: Balanced Score Card, Commercial Bank, Performance Evaluation 基于平衡计分卡的C银行南通分行绩效评价研究 III 目 录 第一章 绪论 .......................................................................................................................................... 1? 1.1 研究背景和意义 ...................................................................................................................... 1? 1.1.1 研究背景 ....................................................................................................................... 1? 1.1.2 研究意义 ....................................................................................................................... 2? 1.2 文献综述 ................................................................................................................................. 2? 1.2.1 国外文献 ....................................................................................................................... 2? 1.2.2 国内文献 ....................................................................................................................... 4? 1.2.3 文献述评 ....................................................................................................................... 6? 1.3 研究内容 ................................................................................................................................. 7? 1.4 研究方法与技术路线 .............................................................................................................. 7? 1.4.1 研究方法 ....................................................................................................................... 7? 1.4.2 技术路线 ....................................................................................................................... 8? 第二章 基于平衡计分卡理论的商业银行绩效评价相关理论 ........................................................... 9? 2.1 商业银行绩效评价理论 .......................................................................................................... 9? 2.1.1 商业银行基本概念 ....................................................................................................... 9? 2.1.2 商业银行绩效评价 ....................................................................................................... 9? 2.2 平衡计分卡的相关理论 ........................................................................................................ 11? 2.2.1 平衡计分卡理论概述 ................................................................................................. 11? 2.2.2 平衡计分卡的特点 ..................................................................................................... 12? 2.2.3 实施平衡计分卡管理方法的总结 ............................................................................. 12? 2.2.4 平衡计分卡在中国企业发展中的现状 ..................................................................... 12? 2.3 商业银行绩效评价体系的构建 ............................................................................................ 13? 2.3.1 构建过程中应该考虑因素 ......................................................................................... 13? 2.3.2 商业银行绩效评价体系框架 ..................................................................................... 14? 第三章 C银行南通分行绩效评价现状及存在问题 ......................................................................... 15? 3.1 C银行南通分行简介 ............................................................................................................. 15? 3.2 C银行南通分行绩效评价现状 ............................................................................................. 15? 3.3 C银行南通分行绩效评价体系存在的问题分析 ................................................................. 17? 第四章 基于平衡计分卡理论的C银行南通分行绩效评价体系 .................................................... 19? 南京航空航天大学硕士学位论文 IV 4.1 绩效评价体系的目标与原则 ................................................................................................ 19? 4.1.1 绩效评价体系的目标 ................................................................................................. 19? 4.1.2 绩效评价体系的的主要原则 ..................................................................................... 19? 4.2 基于平衡计分卡的绩效评价指标体系 .................................................................