商业银行作为金融市场的主要成分，在我国经济发展的过程中发挥着不可或缺的重要作 用，但是随着市场经济改革的不断深入，金融环境变得更加复杂：欧亿·体育（中国）有限公司之间的竞争更加激烈， 大量外资银行的涌入以及农村商业银行的兴起；金融市场环境的监管越来越严格，传统的绩 效管理方法已经不能适应当代商业银行的发展需求。为此，我国城市商业必须清醒地认识到 自身的优势和局限，制定好符合自身发展和欧亿·体育（中国）有限公司形势的发展战略，并有效地贯彻执行。但是 目前的绩效管理方法相对落后，随外资银行一并涌入的绩效考核方法值得国内的商业银行借 鉴学习，从而建立起与本行战略目标相适应的考核体系，并且解决现有考核中指标单一的问 题。 平衡计分卡是国外商业银行中使用较为普遍的绩效考核方法，能够结合企业的发展战略， 针对部门和个人建立起一套较为完整的绩效考核方案。本文将平衡计分卡理论应用到 C 银行 淮安分行的绩效考核建设中，将其发展战略分解到财务、业务流程、客户和学习四个维度， 依据银行的发展战略为部门和个人设计考核指标，有效地解决以往绩效考核中存在的问题： 过于看重财务业绩和短期指标以及偏离银行发展战略等。 在平衡计分卡的应用过程中要改变目前 C 银行淮安分行对绩效考核的认识，有针对性的 借鉴先进的考核方法和考核体系，同时也要发现绩效考核体系的进一步完善方向：贯彻实施， 不断改进，更精确地确定考核指标的权重，并且利用信息技术使得绩效考核的实施更加便捷。 关键词：平衡计分卡，绩效考核，商业银行基于平衡计分卡的 C 银行淮安分行绩效考核体系构建研究 ii Abstract As the main component of financial markets, Commercial banks play an indispensable role in the process of China's economic development. However, with the continuous deepening of the reform of market economy, the financial environment has become more complex: The competition between the enterprises become more intense, the influx of foreign Banks and the rise of rural commercial banks; Due to more and more strict supervision and management of financial market environment, traditional performance management wayshave beenunable to meet the demands of the development of modern commercial banks.Therefore, city commercial banks must soberly realize its advantages and limitations, and set their own development strategy, and effectively implement the strategy. But current performance management methods are relatively backward, performance appraisal method together with foreign banks influx is worthy of reference for domestic commercial banks to study, so as to establish appraisal systems corresponding to our strategic goal, and solve the problems of the existing assessment. The balanced scorecard is rifely used among foreign commercial banks, It can be used to set up a relatively complete performance evaluation system combined with the enterprise development strategy in view of departments and individuals. This article applied the balanced scorecard theory to Huai'an branch of the C Bank in the construction of performance appraisal, and evaluated the performance of the organization from financial, customers, internal business process, learning and growth, emphasizing its strategic, comprehensiveness. In the process of the application of balanced scorecard, Huaian branch of the C Bank should change the understanding of performance appraisal and specially use advanced performance appraisal methods and performance evaluation systems for reference to further improve the system of performance evaluation: implementation, continuous improvement, more accurate weights of evaluation indexes, and the use of information technology to make the implementation of the performance appraisal more convenient. Key Words：Balance Scorecard;Performance Appraisal System; Commercial Bank南京航空航天大学硕士学位论文 iii 目录 第一章 绪论.......................................................................................................................................................... 1 1.1 研究背景........................................................................................................................................................ 1 1.1.1 中国银欧亿·体育（中国）有限公司的发展......................................................................................................................1 1.1.2 外资银行在中国市场的发展......................................................................................................1 1.1.3 C 银行淮安分行面临的挑战和机遇..........................................................................................2 1.2 研究目的........................................................................................................................................................ 2 1.3 研究意义........................................................................................................................................................ 3 1.4 研究思路与结构安排....................................................................................................................................3 1.4.1 论文研究思路..............................................................................................................................3 1.4.2 结构安排......................................................................................................................................4 1.5 本文主要创新点............................................................................................................................................4 第二章 商业银行绩效考核研究现状..................................................................................................................6 2.1 传统金融欧亿·体育（中国）有限公司绩效考核介绍.......................................................................................................................6 2.1.1 国外商业银行绩效考核..............................................................................................................7 2.1.2 国内商业银行绩效考核..............................................................................................................7 2.2 平衡计分卡理论概述...................................................................................................................................8 2.3 国内外使用平衡计分卡概况.....................................................................................................................10 第三章 C 银行淮安分行绩效考核现状分析....................................................................................................12 3.1 基本情况..................................................................................................................................................... 12 3.2 绩效考核情况.............................................................................................................................................12 3.3 存在的主要问题.........................................................................................................................................16 3.3.1 过于看重财务业绩....................................................................................................................16 3.3.2 过于强调短期指标....................................................................................................................17 3.3.3 偏离银行的整体发展战略........................................................................................................17 第四章 C 银行淮安分行基于平衡计分卡的绩效考核设计............................................................................18 4.1 绩效考核体系的基本原则.........................................................................................................................18 4.2 确定战略目标.............................................................................................................................................18 4.3 财务绩效指标设计.....................................................................................................................................19 4.4 基于客户服务的改进设计.........................................................................................................................20 4.5 基于业务流程的改进设计..................................................................................................