4基于平衡计分卡的 A银行绩效管理体系设计...........41
4.1 A银行绩效管理体系设计优化思路............41
4.1.1优化思路................41
4.1.2优化原则................. 42
4.1.3 A银行绩效管理体系优化设计流程.........43
4.1.4 A银行引入平衡计分卡的必要性和可行性分析..........44
4.2绩效计划............. 46
4.2.1明确企业战略目标..............46
4.2.2分解战略目标...............48
4.2.3绘制战略地图...............48
4.2.4绩效考核的宣传与调整.............49
4.3绩效实施...................50
4.3.1确定指标体系...............50
4.3.2平衡计分卡绩效评价体系权重配置.......52
4.4绩效评价...................63
4.5绩效辅导与反馈..............69
4.5.1绩效考核的反馈与辅导优化............69
4.5.2绩效考核的申诉机制..........70
4.6绩效结果应用..................72
5 A银行绩效管理体系的实施保障............75
5.1制度保障...................75
5.2组织保障...................77
5.3人才保障...................78
5.4技术保障...................79
6总结与展望..................80
6.1研究结论...................80
6.2不足与展望...............82
参考文献................... 84
致谢.................... 87
附录.................... 88
II
摘要
绩效管理是商业银行实施业绩考核和监督的工具，是促进商业银行可持续发
展，及贯彻银行战略的重要动力与保障。传统的绩效管理方法偏重于经营利润直
接挂钩的财务指标，然而一个有竞争力的商业银行不仅要有稳定增长的业绩，还
要有灵活的组织机构架构以及完善的中后台设置，并且这些非财务指标一定程度
上会反过来影响财务指标。因此，传统的绩效管理方法难以有效地对现代商业银
行进行绩效管理，只有平衡地考虑财务与非财务指标的绩效管理才能促进商业银
行的可持续发展。
本文对 A银行原绩效评价体系开展了广泛的调研，结果表明， A银行原绩
效评价体系存在着考核对员工没有针对性、考核指标不合理、考员工对绩效考核
的认知不够充分、考核过程缺乏员工参与、绩效考核结果缺乏系统运用等问题。
这一旧的绩效管理体系不利于银行的战略作用发挥，及长远发展。
针对这些问题，我们进一步采用基于平衡计分卡的研究方法，对 A银行的
绩效管理体系进行了优化。本文提出五个方面的优化措施来解决这些问题：1.
从财务、客户、内部流程、学习与成长维度对银行的战略进行分解并绘制战略地
图，以确保最终考核指标和 A银行的企业战略相相结合；2.采用专家评分与层次
分析法确定指标权重；3.从部室、管理者正职、管理者副职角度确定优化后的考
核方案，并设计员工维度考核方案；4.增加培训计划，同时定期召开相关工作会
议，对绩效考核实施状况进行分析和评价；5.建立绩效考核的反馈渠道和申述机
制，同时在绩效考核时应用薪酬调整、职位调整、职位晋升、技能培训与发展、
末位优化和非物质奖励等手段。
本研究建立的基于平衡计分卡的绩效管理概念框架，与不断提升企业的综合
竞争能力相结合，将有望加强 A银行在本土市场上的竞争力。
关键词：平衡计分卡；战略地图；绩效管理优化；绩效评价；
分类号：C931.3
III
Abstract
Performance management is a management tool that helps commercial bank monitor
and evaluate their employees’ work. It plays an important role in promoting and
ensuring the sustainable development of commercial banks and the implementation of
banking strategies. Traditional performance management methods pay too much
attention to the financial indicators which are directly linked to operating profits,
while other non-financial indicators which would potentially affect the financial
results are overlooked. Specifically, a competitive commercial bank is not only
characterized by its stable growth performance, but also by its flexible organizational
structure and perfect middle and back office settings. Therefore, the traditional
performance managementmethod has beenunable to effectivelymanage the
performance of modern commercial banks. To ensure sustainable development of
commercial banks, both financial and non-financial indicators are urgently needed to
be considered.
This paper investigated current performance management practices of Bank A,
and explored the potential limitations of this system. We found the problems of
current performance evaluation systemof Bank A lies at: unclear purpose of
performance evaluation, unreasonable performance evaluation indicators, insufficient
cognition of employees on performance evaluation, lack of employee participation in
the efficiency evaluation process, and lack of systematic application of performance
evaluation results. These deficiencies in the old performance management system
greatly hindered the strategic role play and long-term development of Bank A. In view
of these problems associated with traditional performance management system,
balancedscorecardwasimplementedtooptimizeperformancemanagement
evaluation system in Bank A. Here, we proposed four optimized practices to address
these problems. Firstly, decompose the bank's strategy into the categories of finance,
customers, internal operational processes, learning and growth, anddraw a strategic
map to ensure the final assessment indices are consist with the enterprise strategy of
IV