【作者】 刘阳；

【导师】 蔺汉杰； 蒋棣华；

【作者基本信息】 西北师范大学 ， 会计硕士（专业学位）， 2019， 硕士

【摘要】 绩效评价作为一种战略管理工具为企业实现战略目标发挥重要作用。随着我国信用卡行业内外部环境的变化,信用卡中心的管理活动也不断深入,其绩效评价暴露出越来越多的问题,如过分重视财务指标导致短视行为,绩效评价与长远战略相脱节等,这些问题既不利于提高中心的管理水平又阻碍了中心战略目标的实现。平衡计分卡的出现给绩效评价带来了新的思路,它将绩效评价与企业战略相结合,财务指标与非财务指标相结合,帮助信用卡中心建立一个全方位的绩效评价体系。目前,绩效评价与平衡计分卡的结合在理论界已经有了诸多研究,但是在我国金融行业的实践应用中还较为欠缺。本文借助文献分析法和案例研究法,将定性研究和规范研究相结合,并采用实地调研的方式,首先对建行信用卡中心兰州运行中心目前的绩效评价体系进行深入了解,进而找出中心现有绩效评价方面存在的问题。其次针对兰州运行中心现有业务特点和战略目标,对中心的绩效评价体系进行重新构建,构建过程包括战略目标的分解,战略地图的绘制,考核指标的选择,评价指标权重的确定。最后基于兰州运行中心人员、组织结构及基础管理工作等方面的现状,提出了实施基于平衡计分卡的绩效评价体系的保障措施。本文通过在建行信用卡中心兰州运行中心引入平衡计分卡构建绩效评价体系的研究,一方面改善中心现有绩效评价体系中存在的问题,将中心战略融入员工日常工作中,有助于中心战略目标的实现。另一方面,为今后平衡计分卡在其他商业银行信用卡中心的实践应用提供部分参考。更多还原

【Abstract】 Performance evaluation as a strategic management tool plays an important role in achieving strategic goals.With the changes in the internal and external environment of China’s credit card industry,the management activities of the credit card center are also deepening,and its performance evaluation exposes more and more problems,such as excessive attention to financial indicators leads to short-sighted behavior,performance evaluation and long-term strategy are out of line,etc.These problems are not conducive to improving the management level of the center and hindering the realization of the central strategic objectives.The emergence of the Balanced Scorecard brings new ideas to performance evaluation.It combines performance evaluation with corporate strategy,and combines financial indicators with non-financial indicators to help the credit card center establish a comprehensive performance evaluation system.At present,the combination of performance evaluation and balanced scorecard has a lot of research in the theoretical circle,but it is still lacking in the practice and application of China’s financial industry.This paper combines qualitative research with normative research by means of literature analysis and case study,and uses field research to first understand the current performance evaluation system of the Lanzhou Operation Center of CCB Credit Card Center,and then find out the problems in the current performance evaluation of the center.Secondly,according to the existing business characteristics and strategic objectives of Lanzhou Operation Center,the performance evaluation system of the center is reconstructed.The construction process includes the decomposition of strategic objectives,the mapping of strategic maps,the selection of assessment indicators,and the determination of the weight of evaluation indicators.Finally,based on the present situation of Lanzhou operation center personnel,organizational structure and basic management work,the safeguard measures for implementing the performance evaluation system based on balanced scorecard are proposed.This paper introduces the research on the performance evaluation system of the balanced scorecard in the Lanzhou Operation Center of CCB Credit Card Center.On one hand,it improves the problems in the existing performance evaluation system of the center,and integrates the central strategy intothe daily work of employees,which helps realize the central strategic objectives.On the other hand,it provides some reference for the practical application of the Balanced Scorecard in other bank credit card centers in the future.更多还原