-I- 摘要 农村信用社作为我国金融业的重要组成部分，为广大农村地区的经济社会发 展作出了非常突出的贡献。随着互联网金融对传统金融欧亿·体育（中国）有限公司冲击日益加大，国内 的金融欧亿·体育（中国）有限公司急速多元化，利率市场化进一步深入，各个金融机构服务范围越来越 广，农村信用社改制为农村商业银行成为大势所趋。2017年，EM农村信用社与 RP农村信用社联合发起农商行改制，在具备很大改制优势前提下最终失败，除 了有不良贷款占比高、业务拓展创新能力不足、募集股金难度大、监管政策不断 趋紧等因素外，落后粗放的管理经营模式是造成改制失败的根本原因。两家信用 社绩效评价体系都是以存贷款指标为主，侧重于财务方面，无法满足改制的发展 需要。 本文首先阐述了研究的背景和意义，综述了国内外绩效评价的研究现状，规 划了论文的研究内容和研究方法。其次，梳理了本文研究所需要的相关理论和方 法，奠定后文的研究基矗再次，对EM农村信用社绩效评价体系现状进行分析， 发现存在绩效评价体系与改制目标不一致、职员参与程度低、过于关注短期经营 效益、不能适应日趋激烈的市场竞争等问题，并剖析了产生的关键原因。然后， 把平衡计分卡引入EM农村信用社绩效体系设计中，将改制战略要求和绩效考核 体系链接起来，建立适应未来改制需要的现代银行绩效管理职能体系。最后，提 出新的绩效考核体系实施的保障措施。论文研究成果对EM农村信用社全面提高 管理水平，获得核心竞争力，实现改制农商行成功将起到十分积极的促进作用。 关键词：农村信用社；绩效评价体系；平衡计分卡 燕山大学工商管理硕士学位论文 -Ⅱ- ABSTRACT As an important part of China's financial industry, has made outstanding contributions to the economic and social development of the vast rural areas. With the increasing impact of Internet finance on the traditional financial industry, the financial sector is rapidly diversifying in China, interest rate liberalization was further deepened, the service scope of various financial institutions is becoming wider and wider. Therefore, it is an irresistible trend for rural credit cooperatives to change into rural commercial Banks. In 2017, EM Rural Credit Cooperative and RP Rural Credit Cooperative jointly initiated the restructuring of rural commercial bank. In addition to the high proportion of non-performing loans, lack of business development and innovation ability, difficulty in raising shares, tightening of regulatory policies and other factors, its own extensive management and operation mode over the years are the fundamental causes of its failure in the restructuring of the relevant indicators. The performance appraisal system of the two credit cooperatives is mainly based on the deposit and loan indicators, focusing on the financial aspect, has been unable to meet their development needs. Through the performance evaluation system of EM rural credit Cooperatives, the following problems are found: the performance appraisal system is inconsistent with the restructuring goals, staff participation is low, too concerned about the short-term business efficiency, unable to adapt to the increasingly fierce market competition. Firstly, this paper expounds the background and significance of the research, summarizes the research status of performance evaluation at home and abroad, and plans the research content and research methods of this paper. Secondly, this paper combs the relevant theories and methods needed in this study, which lays the foundation for the following research. Thirdly, this paper analyzes the current situation of EM rural credit cooperatives' performance evaluation system, finds that the performance evaluation system is inconsistent with the reform goal, the staff participation is low, too concerned about short-term business benefits, cannot adapt to the increasingly fierce market competition and so on, and analyzes the key reasons. Then, the Balanced Score Card is introduced into the performance system design of EM rural credit cooperatives, Abstract -III- and the restructuring strategy requirements and performance appraisal system are linked together to establish a modern bank performance management function system to meet the needs of future restructuring. Finally, it puts forward the new performance appraisal system implementation safeguard measures. The research results of this paper will play a very positive role in improving the management level of EM rural credit cooperatives, obtaining core competitiveness and realizing the reform of rural commercial banks. Keywords: Rural credit cooperatives; Performance appraisal system; Balanced Score Card (BSC) 目 录 -IV- 目 录 摘要 ....................................................................................................................... I ABSTRACT .............................................................................................................. II 第1章 绪 论 ..................................................................................................... - 1 - 1.1 选题背景及研究意义................................................................................. - 1 - 1.1.1 选题背景 ............................................................................................. - 1 - 1.1.2 研究意义 ............................................................................................. - 1 - 1.2 国内外研究现状 ........................................................................................ - 2 - 1.2.1 国外研究现状 ..................................................................................... - 2 - 1.2.2 国内研究现状 ..................................................................................... - 4 - 1.2.3 国内外研究现状评述 .......................................................................... - 6 - 1.3研究内容及研究方法 ................................................................................. - 7 - 1.3.1 研究内容 ............................................................................................. - 7 - 1.3.2 研究方法 ............................................................................................. - 7 - 第2章 农村信用社绩效评价相关理论 .............................................................. - 8 - 2.1 绩效评价理论概述及方法 ......................................................................... - 8 - 2.1.1 绩效评价理论概述 .............................................................................. - 8 - 2.1.2 绩效评价方法 ..................................................................................... - 8 - 2.2 平衡计分卡概述 ...................................................................................... - 10 - 2.2.1 平衡计分卡的产生与发展 ................................................................ - 10 - 2.2.2 平衡计分卡优缺点分析 .................................................................... - 11 - 2.2.3 基于BSC的银欧亿·体育（中国）有限公司金融机构绩效评价的可行性分析 ...................... - 13 - 2.3 本章小结 .................................................................................................. - 13 - 第3章 EM农村信用社绩效评价体系现状分析 ................................................ - 14 - 3.1 EM农村信用社概况 .................................................................................. - 14 - 3.1.1 经营现状 ........................................................................................... - 14 - 3.1.2 面临的挑战和解决措施 .................................................................... - 14 - 3.1.3 EM农村信用社部门组织架构 ............................................................ - 16 - 3.2 EM农村信用社绩效评价体系现状 ......................................................... - 17 - 3.2.1 存款考核 ........................................................................................... - 17 - 3.2.2 贷款考核 ........................................................................................... - 18 - 3.2.3 移动金融客户规模考核 .................................................................... - 19 - 3.2.4 不良贷款考核 ................................................................................... - 20 - 3.2.5 业务量绩效 ....................................................................................... - 21 - 3.2.6 效益性指标考核 ..........................