基于传统的绩效管理理念所构建的银行经营绩效考核体系，导致银行对短期 财务指标重视程度超过对长期非财务指标的重视，使银行的发展潜能大打折扣， 损害了银行自身长远利益。本文以绩效考核相关理论为指导，综合，采用文献分 析、统计分析等方法对农业银行 JM 支行的考核体系进行了分析。农业银行 JM 支行当前在绩效考核体系方面存在的主要问题表现在员工对绩效考核的参与度 低，在考核指标体系设计方面也存在主观性强、科学性低等问题，而且考核制后 的结果员工并不能及时获得，也不能有效地把考核结果应用到 JM 支行的管理实 践中去。在总结分析出这些问题后，论文针对性的提出了优化方案，首先结合平 衡计分卡和 KPI 对农业银行 JM 支行员工绩效考核指标体系进行优化设计，其中 平衡计分卡的四个维度方面有结合 KPI 具体设计了 14 个指标，其中财务维度方 面主要是利润增长率，理财产品销售指标完成率，不良信贷率，支行信贷业务增 长率四个具体指标。客户维度主要是支行信贷业务客户保持率，支行信贷业务客 户满意度，支行信贷业务市场占有率，新客户开发率四个维度。内部流程维度主 要是金融指标达标率，人均利润率，信贷业务技术器材更新周期，区域金融指数 四个指标。学习与成长维度主要是培训计划完成率，员工保持率人力资本回报率 两个指标。同时对 JM 支行绩效考核的组织、过程与实施进行了优化设计，提出 了绩效考核结果的面谈反馈与应用机制，并从组织、制度、人事、文化四个方面 提出了农业银行 JM 支行绩效考核体系实施的保障建议。 关键词：商业银行；绩效考核；平衡计分卡Abstract Based on the traditional performance management concept, the bank's performance appraisal system has led banks to pay more attention to short-term financial indicators than to long-term non-financial indicators, which has greatly reduced the bank's development potential and damaged the bank's long-term interests. Based on the theory of performance appraisal, this paper analyzes the appraisal system of JM branch of Agricultural Bank by using literature analysis and statistical analysis. The main problems of the current performance appraisal system of the Agricultural Bank JM Sub-branch are that employees have low participation in performance appraisal, and there are also subjective and scientific issues in the design of the appraisal indicator system, and the results of the post-assessment staff It cannot be obtained in time, nor can it effectively apply the assessment results to the management practice of the JM branch. After summarizing and analyzing these problems, the paper proposes an optimization plan. Firstly, the balanced scorecard and KPI are used to optimize the performance evaluation index system of the Agricultural Bank JM Branch. The four dimensions of the Balanced Scorecard are Incorporating KPI specifically designed 14 indicators, of which the financial dimension is mainly the profit growth rate, wealth management product sales indicator completion rate, bad credit rate, sub-bank credit business growth rate four specific indicators. The customer dimension is mainly the customer retention rate of the branch credit business, the customer satisfaction of the credit business, the market share of the credit business, and the new customer development rate. The internal process dimension is mainly the financial indicators compliance rate, per capita profit rate, credit business technology equipment renewal cycle, regional financial index four indicators. The learning and growth dimension is mainly the two indicators of training plan completion rate, employee retention rate and human capital return rate. At the same time, the organization, process and implementation of performance appraisal of JM sub-branch were optimized, and the feedback and application mechanism of performance appraisal results were put forward. The performance appraisal system of JM branch of Agricultural Bank was proposed from four aspects: organization, system, personnel and culture. Keywords: Commercial bank; performance appraisal; BSC目 录 第一章 绪论.............................................................................................................................. 1 第一节 研究的背景及意义...............................................................................................1 一、研究背景.............................................................................................................1 二、研究意义.............................................................................................................1 第二节 国内外研究现状综述...........................................................................................1 一、关于平衡计分卡的研究.....................................................................................2 二、关于平衡计分卡应用的研究.............................................................................3 三、关于商业银行绩效考核的研究.........................................................................3 四、关于平衡计分卡在商业银行应用的研究.........................................................4 五、综合述评.............................................................................................................5 第三节 研究的内容及方法...............................................................................................6 一、研究内容.............................................................................................................6 二、研究方法.............................................................................................................6 第四节 创新点...................................................................................................................6 第二章 绩效考核相关理论与方法..........................................................................................7 第一节 绩效考核的内涵...................................................................................................7 第二节 绩效考核理论.......................................................................................................7 一、赫兹伯格的双因素理论.....................................................................................7 二、弗鲁姆的期望理论.............................................................................................8 三、亚当斯的公平理论.............................................................................................8 第三节 绩效考核的方法...................................................................................................9 一、目标管理法（MBO）....................................................................................... 9 二、关键绩效指标法（KPI）..................................................................................9 三、平衡计分卡（BSC）.........................................................................................9 第三章 农业银行 JM 支行员工绩效考核的现状与问题分析.............................................11 第一节 农业银行 JM 支行的基本情况..........................................................................11 一、支行概况...........................................................................................................11 二、组织架构...........................................................................................................12 第二节 农业银行 JM 支行员工绩效考核现状............................................................. 13 一、农业银行 JM 支行员工绩效考核的基本情况............................................... 13 二、员工绩效考核的调查问卷设计与调查实施...................................................13 第三节 农业银行 JM 支行员工绩效考核存在的主要问题......................................... 18 一、绩效考核的组织过程的认知度和参与度不高...............................................18 二、绩效考核内容和指标设计缺乏科学性...........................................................19三、绩效考核结果反馈与应用不够.......................................................................19 第四节 农业银行 JM 支行员工绩效考核存在问题的成因......................................... 20 一、对绩效考核工作重要性认识不够...................................................................20 二、评价指标及权重设置合理性存在争议...........................................................20 三、评价结果不准确...............................................................................................20 四、评价结果的应用不科学...................................................................................21 第四章 农业银行 JM 支行员工绩效考核改进方案............................................................ 22 第一节 农业银行 JM 支行员工绩效考核改进的目标和原则..................................... 22 一、农业银行 JM 支行战略目标........................................................................... 22 二、改进的目标.......................................................................................................22 三、基本原则...........................................................................................................23 第二节 基于平衡计分卡的考核评价指标的改进.........................................................23 一、平衡计分卡指标的选择...................................................................................23 二、平衡计分卡指标权重确定...............................................................................24 第三节 绩效考核的实施优化.........................................................................................26 一、绩效考核培训、宣传与基础数据收集...........................................................26 二、绩效考核流程...................................................................................................26 三、绩效监控与辅导流程.......................................................................................26 第四节 绩效结果的反馈与应用.....................................................................................27 一、绩效结果的面谈反馈.......................................................................................27 二、绩效考核结果应用...........................................................................................27 第五章 农业银行 JM 支行员工绩效考核改进方案的实施保障........................................ 29 第一节 组织保障.............................................................................................................29 一、加强绩效考核组织体系建设...........................................................................29 二、完善职责分工...................................................................................................29 第二节 人事保障.............................................................................................................30 一、构建高效的绩效考核团队...............................................................................30 二、强调 JM 支行全员参与................................................................................... 30 三、完善员工激励机制...........................................................................................31 第三节 制度保障.............................................................................................................32 一、绩效考核指标设定制度...................................................................................32 二、绩效考核评估制度...........................................................................................32 三、绩效结果应用及改进制度...............................................................................32 第四节 文化保障.............................................................................................................32 一、 JM 支行领导层面文化保障.......................................................................... 33 二、JM 支行员工层面文化保障............................................................................ 33第六章 结论.......................................................................................................................... 34