绩效考核是指企业在确定的战略目标下，采用既定的考核标准评价员工的工作表 现以及所取得的工作实绩，其终极要义是将评估结果用于正确地引导员工将来的工作 表现以及工作实绩。绩效考核是商业银行在转型发展过程中使用的重要工具，是战略 目标得以实现和激励约束机制高效运转的可靠保证。目前，在银行业竞争总体日趋激 烈、金融体制改革不断深化的时代背景下，为了实现商业银行的可持续发展，绩效考 核方案的优化调整势在必行。本文以中国银行 M 支行为研究对象，研究 M 支行绩效考 核方案现状，并分析其存在的一些问题，如考核指标权重不科学；考核指标重短期效 益，轻长远发展；考核起点设置不合理；考核无法兼顾公平，实现差异化管理；对网 点员工的绩效考核形式主义，主观性过强等。因此，对我国商业银行尤其是转型中的 商业银行而言，绩效考核方案的重新梳理、优化再造显得日益迫切。M 支行的考核方案 是参照中国银行湖北省分行考核标准制定的，故本文从 M 支行现行绩效考核方案着手， 详细论述绩效考核方案的具体内容、实施过程及实施结果，然后对 M 支行绩效考核方 案进行研究，以期对现行绩效考核方案进行优化再造，在调动员工积极性、增强 M 支 行竞争力的同时，提升中国银行湖北省分行的绩效管理水平。 关键词，中国银行 M 支行；绩效考核方案；优化再造；平衡计分卡II Abstract Performance appraisal refers to a company's use of specific criteria and indicators under a given strategic objective to evaluate the employee's work behavior and performance, then use the results of the assessment to positively guide the employee's future work behavior and performance. Performance appraisal is an important tool for the development and transformation of commercial banks, a baton for achieving strategic objectives, and a basic guarantee for the efficient and continuous operation of incentive and constraint mechanisms. With the intensification of competition in the banking industry and the continuous deepening of the financial system reform, commercial banks are constantly optimizing their performance appraisal plans in order to seek a sustainable development path. This article takes the M branch of the Bank of China for example to study the status of the M branch performance appraisal program, and analyzes some of its existing problems, such as the unscientific weight of assessment indicators; assessment indicators focus on short-term benefits, not long-term development; assessment starting point is not reasonable; assessment unable to balance fairness and achieve differentiated management; performance evaluation of employees at outlets is formalism and the subjectivity of it is too strong. Therefore, for commercial banks in China, especially for commercial banks in transition, it is increasingly urgent to re-combine and optimize the reengineering of performance appraisal programs. The assessment plan of the M branch was formulated with reference to the assessment criteria of the Hubei Branch of the Bank of China. Therefore, this article starts with the current performance appraisal plan of the M branch, and details the specific content, implementation process, and implementation results of the performance appraisal plan, and then study the M branch performance appraisal plan, hoping to optimize and re-engineer the current performance appraisal program, mobilize the enthusiasm of employees and enhance the competitiveness of the M branch, and improve the performance management level of the Hubei Branch of the Bank of China. Key words: The M branch of The Bank of China; Performance assessment plan; Optimized reengineering; Balanced Score Cardi 目 录 第 1 章 绪论.....................................................................................................1 1.1 研究背景与意义 ........................................................................................... 1 1.1.1 研究背景 .................................................................................................... 1 1.1.2 研究意义 .................................................................................................... 1 1.2 国内外研究现状综述 ................................................................................... 2 1.2.1 国外研究现状 ............................................................................................ 2 1.2.2 国内研究现状 ............................................................................................ 3 1.3 报告框架 ....................................................................................................... 3 1.4 创新点 ........................................................................................................... 4 第 2 章 绩效考核概述.....................................................................................5 2.1 绩效考核相关理论 ....................................................................................... 5 2.1.1 绩效考核的含义 ........................................................................................ 5 2.1.2 绩效考核的程序 ........................................................................................ 5 2.2 绩效考核的基本方法 ................................................................................... 5 2.2.1 平衡计分卡（BSC）................................................................................. 5 2.2.2 关键绩效指标（KPI）.............................................................................. 6 2.2.3 目标管理法（MBO） ............................................................................... 7 2.2.4 经济增加值（EVA） ................................................................................ 7 2.3 本章小结 ....................................................................................................... 8 第 3 章 M 支行绩效考核现状及问题分析 ....................................................9 3.1 M 支行基本概况........................................................................................... 9 3.2 M 支行现行绩效考核方案考核情况 ........................................................ 11 3.2.1 M 支行对网点绩效考核现状 ................................................................. 11 3.2.2 对 M 支行员工的绩效考核 .................................................................... 13 3.3 M 支行绩效考核方案存在的问题 ............................................................ 14 3.3.1 考核指标权重不科学 .............................................................................. 14 3.3.2 考核指标重短期效益，轻长远发展 ...................................................... 14ii 3.3.3 考核起点设置不合理 .............................................................................. 15 3.3.4 考核无法兼顾公平、实现差异化管理 .................................................. 15 3.3.5 对网点员工的绩效考核形式主义，主观性过强.................................. 16 3.4 本章小结 ..................................................................................................... 16 第 4 章 M 支行绩效考核方案优化再造 ......................................................17 4.1 绩效考核方案优化的必要性 ..................................................................... 17 4.1.1 外部环境 .................................................................................................. 17 4.1.2 内在原因 .................................................................................................. 17 4.2 M 支行绩效考核方案优化再造的目标及原则 ........................................ 17 4.2.1 目标 .......................................................................................................... 17 4.2.2 原则 .......................................................................................................... 18 4.3 M 支行绩效考核方案优化的战略基础 .................................................... 18 4.3.1 明确 M 支行的市场定位 ........................................................................ 18 4.3.2 确定 M 支行的战略目标 ........................................................................ 19 4.4 M 支行绩效考核方案优化的内容 ............................................................ 19 4.4.1 选择平衡计分卡考核的依据 ...................................................