分类号： C93密级：公开
学校代码：11065学号：2018026084
专业硕士学位论文
（统招非全日制）
（基于平衡计分卡的 L 商业银行绩效评价体系优化研究）
作者姓名 （崔艳）
指导教师 （范英杰教授）
专业领域 （工商管理）
培养单位 （商学院）
答辩日期 （2022 年 5 月 28 日） 青岛大学硕士学位论文
基于平衡计分卡的L 商业银行绩效评价体系优化研究
摘 要
商业银行作为中国经济体制的重要枢纽，是中国市场经济改革的主要融资形式之
一，在中国加入世贸组织后，在挑战中成长壮大。近年来，商业银行的发展更是面临
着复杂的内外部环境，国际上地缘政治冲突、中美贸易摩擦使得国际环境阶段性不稳
定，国内经济放缓、金融监管加强、人口老龄化使得银行发展内生动力减弱，加之利
用大数据、云计算、区块链和其他金融技术工具的新兴金融科技公司强势主导市场，
传统银欧亿·体育（中国）有限公司如若不改革便会出现生存危机。此外，中国经济已从快速增长转型到高质
量发展阶段，正处于优化经济结构、转变增长动力的关键阶段，进一步的经济体制改
革需要对银欧亿·体育（中国）有限公司进行有效的监督和财政支持，毕竟不管环境如何改变，中国银欧亿·体育（中国）有限公司仍
然是中国金融业的支撑，是经济体制的重要“传导器”。因此，为适应市场竞争与发
展的内在要求，商业银行需要进一步增强企业的综合实力，发挥其使命价值，而一套
科学合理的绩效考核体系可以有效激发员工的积极性，使员工的工作充满活力，提高
市场竞争力。
L 商业银行作为城市商业银行，也是中国中小银行的一员，面临的资金、人才、技
术等方面的压力更大，迫切需要优化其绩效管理系统，来整合其他各方面的改革，将
企业的战略落实到具体执行之中。L 商业银行现行的绩效评价体系存在着战略目标分解
不彻底、忽视员工的学习与成长、财务指标占比过重的问题，究其原因主要是对战略
目标的分解重视程度不足、指标选取缺乏“平衡”理念、绩效考核忽视长期发展目标，
需要引入新的绩效管理方法来解决目前存在的问题。
基于以上分析结果，本文拟以 L 商业银行为例，从 L 商业银行的基础状况及其现
有绩效考核管理体系出发，分析银行现有的绩效考核管理体系及其发展中存在的缺陷，
采用平衡计分卡的财务、客户、内部管理和员工成长与发展四个层面优化银行绩效评
价体系，旨在通过改变 L 商业银行绩效的基础状况，调动员工的工作激情，提升内部
管理水平和盈利能力，增强自身竞争力。本文探索了绩效评价的合理性与企业绩效管
理以及自身发展之间的密切联系，拓宽了平衡计分卡在商业银行实际运用的研究领域，
并希望通过本文的研究可以作为其他商业银行提高绩效评估水平的参考。
关键词：绩效评价；平衡计分卡；商业银行
I 青岛大学硕士学位论文
Continue to study the optimization of L commercial bank performance
evaluation system based on balanced scorecard
Abstract
As an important hub of China;s economic system, commercial banks are one of the
main financing forms of China;s market economic reform. After China;s accession to the
WTO, commercial banks have grown stronger in the challenge. In recent years, the
development of commercial banks has been confronted with complex internal and external
environments. International geopolitical conflicts and Sino-US trade frictions have made the
international environment unstable in stages. Domestic economic slowdown, strengthened
financial regulation and aging population have weakened the endogenous impetus for the
development of banks. Combined with the strong dominance of the market by emerging
fintech companies using big data, cloud computing, blockchain and other fintech tools, the
traditional banking industry will face an existential crisis if it is not reformed. In addition,
the rapid growth of China;s economy has risen from transformation to high-quality
development stage, is in the midst of the optimization of economic structure, change the key
stage of growth, further the economic system reform need effective supervision on banking
and financial support, after all, no matter how the environment changes, China;s banking
sector is still China;s financial sector support, is one of the important "conduction" economic
system. Therefore, in order to adapt to the internal requirements of market competition and
development, commercial banks need to further enhance the comprehensive strength of
enterprises and give full play to their mission value. A scientific and reasonable performance
appraisal system can effectively stimulate the enthusiasm of employees, make their work full
of vitality, and improve the market competitiveness.
The L commercial bank, as a city commercial bank and a member of China;s small and
medium-sized banks, faces greater pressure from capital, talent and technology, and urgently
needs to optimize its performance management system to integrate reforms in other aspects
and implement corporate strategies into concrete implementation. The existing performance
evaluation system of the L commercial bank has some problems, such as incomplete
decomposition of strategic objectives, neglect of employees; learning and growth, and
excessive proportion of financial indicators. The main reasons are insufficient attention to
the decomposition of strategic objectives, lack of the concept of "balance" in the selection of
II 青岛大学硕士学位论文
indicators, and neglect of long-term development objectives in performance appraisal. It is
necessary to introduce new performance management methods to solve the existing
problems.
Based on the above analysis, the paper takes the L commercial bank as an example,
from the basis of the L commercial bank;s condition and its existing performance appraisal
management system, the analysis of the existing bank performance appraisal management
system and its defects existing in the development of using the balanced scorecard of
financial, customer, internal management and employee growth and development four
aspects to optimize bank performance evaluation system. It aims to change the basic
condition of the L commercial bank;s performance, mobilize the work passion of employees,
improve the internal management level and profitability, and enhance its own
competitiveness. This paper explores the close relationship between the rationality of
performance evaluation and enterprise performance management and its own development,
broadens the research field of the practical application of balanced scorecard in commercial
banks, and hopes that the research in this paper can serve as a reference for other commercial
banks to improve the performance evaluation level.
Key words: Performance evaluation；Balanced scorecard ；Commercial bank
III 青岛大学硕士学位论文
目录
第 1 章 绪论···1
1.1 选题背景及意义··1
1.1.1 选题背景··1
1.1.2 选题意义··2
1.2 国内外研究综述··2
1.2.1 国外研究综述··· 2
1.2.2 国内研究综述··· 5
1.2.3 文献评述·· 9
1.3 研究内容和方法·· 10
1.3.1 研究内容·· 10
1.3.2 研究方法·· 12
1.4 创新点··· 12
第 2 章 概念界定与理论基础··13
2.1 概念界定·· 13
2.1.1 绩效评价···13
2.1.2 商业银行绩效评价···13
2.2 理论基础··· 14
2.2.1 战略管理理论···14
2.2.2 利益相关者理论··15
2.2.3 平衡计分卡理论··· 15
第 3 章 L 商业银行现行绩效评价体系分析·· 19
3.1 L 商业银行简介··19
3.2 L 商业银行绩效评价现状··· 23
3.2.1 绩效评价指标设置···23
3.2.2 绩效评价指标的权重··25
3.3 L 商业银行绩效评价存在的问题·· 27
3.3.1 战略目标分解不彻底··27
3.3.2 忽视员工的学习与成长···27
3.3.3 财务指标占比过重···28
3.4 L 商业银行绩效评价存在的问题分析·· 29
3.4.1 对战略目标的分解重视程度不足··29
IV