摘要
I
基于平衡计分卡的商业银行绩效评价体系改进研究
——以苏州 A 银行为例
中文摘要
随着经济迅速发展，绩效管理在我国商业银行经营管理中起到了越来越重要的作
用，考评绩效管理体系作为衡量银行经营的关键标准，大多数商业银行已根据自身实
际，构建了相适应的绩效管理考评制度。但许多商业银行在绩效考评管理中缺乏理论
或实践经验，或是未根据银行自身情况制定符合其发展的绩效评价体系，没有将绩效
管理的作用发挥出来，甚至适得其反，使得商业银行在市场中的竞争力下降。因此，
我们在考察商业银行绩效时，必须结合其内外环境、财务指标与非财务指标，根据商
业银行实际经营情况，制度未来发展战略

在绩效管理中，平衡计分卡既能够考虑到财务性指标，又能够考虑到非财务性指标，
兼顾商业银行的长期效益和短期利润，避免商业银行的发展和管理脱节，使绩效管理更
加高效的运行。平衡计分卡可以对企业的战略目标进行层层分解，通过绘制战略地图，
使各个层级的战略目标在财务、客户、流程、学习成长等多个维度得到贯彻执行，推动
企业整体发展。将平衡计分卡应用到商业银行绩效评价当中，从而统一商业银行的经营
目标和实施战略。以经营战略为前提，构建内部管理模式，把握内外部环境，从根本上
增强商业银行的竞争力

本文首先通过搜集国内外参考文献对传统绩效考核方法进行阐述，并着重对平衡计
分卡进行理论及可行性分析，然后针对 A 银行现有绩效评价体系中存在的问题，基于平
衡计分卡的绩效评价体系设计步骤，根据 A 银行战略目标设计各个评价指标及权重，结
合理论和实际构建 A 银行的平衡计分卡绩效评价体系。其中，本文在平衡计分卡原有的
四个维度中加入了风险与创新维度，强调了风险管理与产品创新在平衡计分卡绩效评价
体系中的重要性。通过上述设计思路，笔者在纵向上设计了分支行级的平衡计分卡，在
横向上设计了部门级、员工级的平衡计分卡，完善了原绩效评价体系中的不足

最后，笔者结合基础理论和研究成果，总结了平衡计分卡中存在的问题，并提出
相关建议，从而为 A 银行的发展提供绵薄之力

关键字：商业银行，平衡计分卡，绩效考核
作 者：倪文维
指导教师：朱雪珍英文摘要 基于平衡计分卡的商业银行绩效评价体系改进研究
II
An Improvement Research on Performance Evaluation
System of Commercial Banks based
on Balanced Score Card
Abstract
With constant development of the economy, performance management is playing a
more and more important role in Chinese commercial bank management. And performance
management system is the key standard to weigh up the bank operation. Thus, the majority
banks have created evaluation system of performance management according to their
practical conditions. But many banks are lack of theories and practical experience in
performance evaluation system, or they cannot make up a suitable performance
management system to suit for the development according to their conditions. They cannot
play the role of performance management, even get just the opposite to loss the
competitive power in market. When we inspect bank performance, therefore, must be
combined with the bank internal and external environment, financial indicators and
non-financial indicators combined, according to the situation of commercial bank itself
operation, system development strategy in the future.
In performance management, the balanced scorecard can take into account both
financial indicators, and can consider the non-financial indicators, solid long-term benefits
and short-term profits to the bank, to avoid the disconnect between bank development and
management, make the operation of performance management more efficient. The
balanced scorecard can to enterprise&39;s strategic target decomposition, layer by layer
through the map strategy, make the strategic target of various levels in financial, customer,
process, and learning multiple dimensions be carried out, promote enterprise development
as a whole. Applying the balanced scorecard performance evaluation to the bank, and
unified management goal and implementation strategy of the bank. On the premise of
management strategy and build the internal management mode, grasp the internal
environment and external environment, fundamentally enhance the competitiveness of
commercial Banks.
This paper by collecting the references to the traditional performance evaluation
methods both at home and abroad, and focuses on the theoretical analysis and feasibility
analysis of the balanced scorecard, and then for A bank the problems existing in the
existing performance evaluation system, based on the balanced scorecard performance
evaluation system design steps. According to A strategic goal of A bank design each基于平衡计分卡的商业银行绩效评价体系改进研究 英文摘要
III
evaluation index and weight of combination of theory and practice, to build A performance
evaluation system of the balance of the bank card. Among them, based on the balanced
scorecard in the four dimensions of the original joined the risk and innovation dimensions,
emphasized the risk management and product innovation in the importance of balanced
scorecard performance evaluation system. Through the above design, the author on the
longitudinal design level branches of the balanced scorecard, on the transverse designed a
departmental level, the staff of the balanced scorecard, perfecting the deficiency in the
original performance evaluation system.
Finally, the author combined with the basic theory and research results, summarizes
the problems existing in the balanced scorecard, and put forward relevant Suggestions, to
render the development of the bank .
Key Words:commercial bank, balance scorecard, performance evaluation
Written By:Ni Wenwei
Supervised By:Zhu Xuezhen
目 录
第一章 概述··1
一、研究背景1
二、研究目的和意义2
（一）研究目的2
（二）研究意义2
三、研究方法、研究思路及框架3
（一）研究方法3
（二）研究思路4
四、本文的创新点4
第二章 国内外文献综述 ··5
一、商业银行绩效管理研究综述5
（一）传统的绩效管理研究现状5
（二）平衡计分卡研究现状6
二、商业银行应用平衡计分卡的研究7
（一）商业银行对平衡计分卡应用设计的研究 7
（二）平衡计分卡中其他创新性评价指标的研究 8
三、文献述评9
第三章 支撑本研究的相关理论 10
一、绩效管理的相关理论·10
（一）绩效·10
（二）绩效管理·10
（三）战略管理·10
（四）战略地图· 11
二、平衡计分卡的相关理论· 11
（一）平衡计分卡的原理· 11
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