学位论文原创性声明
本人所提交的学位论文《基于 BSC理论的 Z银行 X分行绩效评价体系优化研究》，
是在导师的指导下，独立进行研究工作所取得的原创性成果。除文中已经注明引用的内
容外，本论文不包含任何其他个人或集体已经发表或撰写过的研究成果。对本文的研究
做出重要贡献的个人和集体，均已在文中标明。
本声明的法律后果由本人承担。
论文作者（签名）：
2022年5月10日
指导教师确认（签名）：
2022年5月10日
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论文作者（签名）：
指导教师（签名）：
2022年5月10日
2022年5月10日

摘要
当前，中国社会主要矛盾是民众对日益增长的美好生活需要，与不平衡不充分发展
之间的矛盾问题，最大的不充分是“三农”发展的不充分。我国高度重视“三农”工作，
要求各类金融机构强化乡村振兴金融服务，Z银行扎根“三农”，在服务国家乡村振兴
战略中有着重要的融资保障作用，但银行在服务“三农”过程同样须遵守银行规律，加
强运营管理和财务核算，选用科学、有效的绩效评价，更好的服务国家经济建设。为推
动自身高质量发展，Z银行近年来启动了客户、风险、内控等重点改革，其绩效评价制
度也在不断的完善和实践中，在此背景下，研究设立一个科学、实用的绩效评价体系，
对其自身发展以及更好地服务国家政策具有重大意义。
绩效评价体系优化是提升企业综合竞争力和部门效率的重要手段，是企业管理的重
要组成。虽然许多银行逐步开始进行绩效管理，但其制度仍然不够完善，存在诸多问题。
本文一是归纳总结了国内外关于绩效评价的相关理论和银行绩效评价相关理论，分析得
出基于 BSC理论的银行评价体系优化研究十分必要；二是以 Z银行 X分行为研究对象，
通过访谈法等方式，分析出该分行在绩效评价方面存在考核指标与战略不协同、非经营
指标考核力度不够、忽视人力资本、绩效评价结果运用不足等问题；三是从这些出现的
问题入手，结合 X分行的实际情况，利用 BSC理论重设绩效评价体系，明确设计的原
则、思路，确定财务维度、客户维度、内部流程维度、学习和成长维度指标及其权重，
并提出改进方案，以进一步真实、全面地衡量经营绩效情况；四是针对 BSC在 X分行
的实践，提出实施计划和保障措施；最后，得出研究结论。
综上所述，本文为促进 Z银行 X分行发展提供了参考借鉴，对银行运用 BSC理论
提升绩效表现进行了有益的探索，同时为以后银行如何通过绩效评价优化进一步服务
“三农”等国家政策的研究提供一定的参考。
关键词：绩效评价；平衡计分卡；服务“三农”
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ABSTRACT
At present, the main contradiction in Chinese society is the contradiction between the
growing needs of the people for a better life and the unbalanced and insufficient development.
The biggest insufficiency is the insufficient development of "agriculture, rural areas and
farmers". China attaches great importance to the work of "agriculture, rural areas and farmers"
and requires all kinds of financial institutions to strengthen rural revitalization financial
services. Bank Z is rooted in "agriculture, rural areas and farmers" and plays an important
financing guarantee role in serving the National Rural Revitalization Strategy. However, in
the process of serving "agriculture, rural areas and farmers", banks must also abide by bank
laws, strengthen operation management and financial accounting, select scientific and
effective performance evaluation, and better serve the national economic construction. In
order to promote the development of self-improvement quality, bank Z has launched key
reforms such as customer, risk and internal control in recent years, and its performance
evaluation system is also constantly improving and practicing. Under this background,
studying and establishing a scientific and practical performance evaluation system is of great
significance to its own development and better serve national policies.
The optimization of performance evaluation system is an important means to improve
the comprehensive competitiveness and department efficiency of enterprises, and it is an
important part of enterprise management. Although many banks gradually began to carry out
performance management, its system is still not perfect and there are many problems. Firstly,
this paper summarizes the relevant theoretical analysis of bank performance evaluation
system at home and abroad; Second, taking the x-score behavior of bank Z as the research
object, through interviews and other methods, it is analyzed that there are some problems in
the performance evaluation of the branch, such as non synergy between the evaluation
indicators and strategy, insufficient evaluation of non business indicators, neglect of human
capital, insufficient application of performance evaluation results and so on; Third, starting
with these problems, combined with the actual situation of X branch, use BSC theory to reset
the performance evaluation system, clarify the design principles and ideas, determine the
indicators and weights of financial dimension, customer dimension, internal process
dimension, learning and growth dimension, and put forward improvement plans to further
truly and comprehensively measure the business performance; Fourth, put forward the
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