近年来，国内银行业面临的外部形势变化剧烈，宏观经济增长的放缓、利率市场化 进程的加快，以及资本监管新政的推出对商业银行发展产生的影响逐步显现。对国有银 行来说，存贷利差明显收窄、股份制商业银行和民营银行的设立，以及外资银行的进入， 市场主体越来越多，银行业之间的竞争越来越激烈，中国银行业基本结束了以往高利润、 高增长、高息差的“三高”时代，躺着赚钱的时代已经成为历史，新的经营环境为商业 银行的赢利能力和风险管理能力带来了巨大的挑战。城市商业银行主要服务于区域金融 市场，大多数商业银行的规模、人员、经营能力等方面都落后于国有大型银行，迫切需 要科学合理的绩效管理来促进企业的战略发展。现有商业银行在经营的压力下，绩效考 核一般是以财务指标考核为主要考核方法，存在一定的不足。而平衡计分卡绩效考核能 够从银行自身的战略发展目标，构建财务因素与非财务因素相结合的绩效评价方案，有 利于提高银行内部的管理水平，提升银行的经营效率。 本文以 A 银行 B 分行为研究对象，通过对绩效考核现状进行分析，找出其中存在 的问题，再根据 B 分行的战略发展目标设计了支行、综合柜员和客户经理三个层面的绩 效考核指标，运用层次分析法（APH）结合调查问卷确定了各个考核指标的考核权重， 为 A 银行 B 分行制定了更加符合战略发展的平衡计分卡考核方案。最终得出如下结论： 基于平衡计分卡的绩效评价方案是从财务和非财务两个角度对银行绩效进行综合评价， 能够满足银行现有战略发展的需要，为银行提供科学的绩效评价工具。从战略高度审视 B 分行的经营管理活动，可以使管理层获得全面、准确的信息，从而提高经营管理水平， 提升银行竞争力。同时为保证新方案在 A 银行 B 分行的顺利实施，提出了建立专门的 绩效考核组织、加强对员工的培训、加强信息系统建设与管理、加强银行企业文化建设 和加强意见反馈与持续改进五项保障措施。 关键词：商业银行；平衡计分卡；绩效考核；层次分析法II Abstract In recent years, the external situation facing the domestic banking industry has changed drastically, the slowdown in macroeconomic growth, the acceleration of the marketization of interest rates, and the introduction of the new policy on capital supervision have gradually affected the development of commercial banks. For state-owned banks, the deposit-loan spread has narrowed significantly, the establishment of joint-stock commercial banks and private banks, and the entry of foreign banks have increased the number of market players, and the competition between the banking industry has become increasingly fierce. The "three highs" era of high profits, high growth and high interest margins has basically ended. The era of making money has become history. The new operating environment has brought great challenges to the profitability and risk management capabilities of commercial banks. Urban commercial banks mainly serve the regional financial markets. Most commercial banks lag behind large state-owned banks in terms of scale, personnel, and operational capabilities. There is an urgent need for scientific and reasonable performance management to promote corporate strategic development. Under the operating pressure of existing commercial banks, performance evaluation generally takes financial index evaluation as the main evaluation method, which has certain deficiencies. The balanced scorecard performance evaluation can build a performance evaluation plan combining financial factors and non-financial factors from the bank's own strategic development goals, which is conducive to improving the internal management level of the bank and improving the bank's operating efficiency. This article takes the research object of Bank A's B branch behavior, analyzes the current situation of performance assessment, finds out the existing problems, and then designs three levels of performance assessment indicators of sub-branch, integrated teller and customer manager according to the strategic development goal of Branch B. Using AHP and a questionnaire to determine the assessment weight of each assessment indicator, a balancedIII scorecard assessment plan for Bank A and Branch B was developed that is more in line with strategic development. The final conclusion is as follows: The performance evaluation plan based on the balanced scorecard is a comprehensive evaluation of bank performance from both financial and non-financial perspectives, which can meet the needs of the bank's existing strategic development and provide scientific performance evaluation tools for banks. A strategic review of the operations and management activities of Branch B can enable management to obtain comprehensive and accurate information, thereby improving the level of operations and management and enhancing the competitiveness of banks. At the same time, in order to ensure the smooth implementation of the new plan in Bank A and Branch B, it proposed the establishment of a special performance appraisal organization, strengthening training for employees, strengthening information system construction and management, strengthening bank corporate culture construction, and strengthening feedback and continuous improvement. safety measures. Keywords ： Commercial bank; balanced scorecard; performance evaluation; analytic hierarchy processIV 目录 1 绪论..........................................................................................................................................1 1.1 研究目的及意义...........................................................................................................1 1.1.1 研究背景............................................................................................................1 1.1.2 研究目的和意义................................................................................................2 1.2 国内外研究现状...........................................................................................................3 1.2.1 国外研究综述....................................................................................................3 1.2.2 国内研究综述....................................................................................................4 1.3 研究方法.......................................................................................................................5 1.4 研究内容.......................................................................................................................6 1.5 创新点...........................................................................................................................7 2 基本概念及理论基础.............................................................................................................8 2.1 基本概念界定...............................................................................................................8 2.1.1 绩效....................................................................................................................8 2.1.2 绩效考核............................................................................................................8 2.2 相关理论基础...............................................................................................................9 2.2.1 常用的绩效考核方法及优缺点........................................................................9 2.2.2 平衡计分卡理论..............................................................................................14 3A 银行 B 分行绩效考核现状与存在问题...........................................................................17 3.1A 银行 B 分行基本情况............................................................................................17 3.1.1 基本经营状况..................................................................................................17 3.1.2A 银行 B 分行人力资源现状.........................................................................18 3.2A 银行 B 分行绩效考核方案现状............................................................................19 3.3A 银行 B 分行绩效考核方案存在的问题................................................................21 4A 银行 B 分行平衡积分卡绩效考核方案设计...................................................................25 4.1 绩效考核方案设计的目的及原则.............................................................................25V 4.2 选择平衡计分卡的必要性........................................................................................26 4.3 战略目标分解与战略地图构建.................................................................................27 4.3.1 战略目标分解.................................................................................................27 4.3.2 战略地图构建.................................................................................................28 4.4 平衡计分卡绩效考核指标设计................................................................................28 4.4.1 支行绩效考核指标设计..................................................................................29 4.4.2 综合柜员绩效考核指标设计..........................................................................32 4.4.3 客户经理绩效考核指标设计.........................................................................34 4.5 绩效考核指标各维度权重确定................................................................................36 4.5.1 层次分析法应用步骤......................................................................................36 4.5.2 支行各维度权重的确定.................................................................................37 4.5.3 综合柜员各维度权重的确定.........................................................................43 4.5.4 客户经理各维度权重的确定.........................................................................44 5 新方案实施的保障措施.......................................................................................................46 5.1 建立专门的绩效考核组织.........................................................................................46 5.2 加强对员工的培训....................................................................................................46 5.3 加强信息系统建设与管理.........................................................................................47 5.4 加强银行企业文化建设.............................................................................................47 5.5 加强意见反馈与持续改进........................................................................................47 6 结论.......................................................................................................................................49