【作者】 王勇；

【导师】 刘玉成； 纪培鸿；

【作者基本信息】 长江大学 ， 工商管理， 2023， 硕士

【摘要】 在大力发展互联网金融和深化金融市场改革的背景下,商业银行员工绩效考核的优劣将直接决定着其经营效率的高低。M银行信用卡中心在开展预审员绩效考核的实践过程中,存在着绩效考核指标目标导向过于单一集中、指标权重设置不合理与计算方法不科学、绩效考核指标运作执行不透明且缺乏监督、绩效考核指标结果运用不充分等问题。而平衡计分卡作为一种绩效考核管理工具,在我国金融领域已广泛普及。基于此,文章将以平衡计分卡工具为基础,对M银行信用卡中心预审员绩效考核指标体系进行优化。论文首先对绩效考核的相关理论与参考文献做了简要梳理和总结,再通过问卷调查了解到预审员对现有绩效考核指标体系的满意度,最后再引入层次分析法,构建判断矩阵,进行一致性检验后,继而得出预审员绩效考核指标体系的优化方案。论文认为:(1)运用平衡计分卡理论对预审员绩效考核指标体系的构建具有科学的理论指导作用。(2)层次分析法的定量分析,能为预审员绩效考核指标体系权重设计提供了可靠数据支撑。(3)建立绩效考核结果公示机制、优化绩效考核结果反馈机制、完善绩效考核的激励机制能有效保障预审员绩效考核指标体系的顺利实施。(4)强化绩效考核保障机制有助于预审员绩效考核指标体系的效能发挥。基于此,针对M银行预审员绩效考核指标体系存在的问题,论文基于平衡计分卡优化如下:(1)引入战略导向,对现有绩效考核指标进行再分类,新增财务指标,有效提升预审员绩效考核指标的全面性。(2)运用层次分析法重新计算预审员绩效考核指标权重,确保绩效考核指标权重设置的科学性。(3)通过建立绩效考核结果公示机制、优化绩效考核结果反馈机制、完善绩效考核的激励机制等措施确保预审员绩效考核指标体系能够得以顺利实施。(4)通过加强绩效考核文化、优化绩效考核沟通机制、建立动态绩效考核机制、规范绩效考核权责与流程等手段,丰富完善预审员绩效考核指标体系保障机制。更多还原

【Abstract】 Under the background of vigorously developing internet finance and deepening the reform of financial market,the performance evaluation of commercial banks’ employees will determine directly the level of their operating efficiency.In M Bank Credit Card Center’s practice process of performance evaluation for pre-auditor,there are some problems,such as too single and concentrated target orientation of performance evaluation indicators,unreasonable setting of index weights and unscientific calculation methods,opaque implementation of performance evaluation indicators’ operation and lack of supervision,and insufficient application of performance evaluation indicators’ result,and so on.However,as a kind of performance evaluation management tool,balanced scorecard has been popularized widely in our country finance field.On account of this,based on the balanced scorecard tool,the paper will optimize the performance evaluation index system for pre-auditor of M Bank Credit Card Center.First of all,the paper summarizes briefly the relevant theories and references of performance evaluation,and then learns the satisfaction of the pre-auditor to the existed performance evaluation index system through the questionnaire survey.Finally,the paper introduces the analytic hierarchy process,builds the judgment matrix,and carries out the consistency test,and then obtains the optimization scheme of the performance evaluation index system for the pre-auditor.The conclusions of this paper are as follows:(1)Using the balanced scorecard theory has a scientific theoretical guiding role in the construction of the performance evaluation index system for the pre-auditor.(2)The quantitative analysis of analytic hierarchy process can provide reliable data support for the weight design of the performance evaluation index system for the pre-auditor.(3)Establishing the publicizing mechanism of performance evaluation results,optimizing the feedback mechanism of performance evaluation results and improving the incentive mechanism of performance evaluation can effectively guarantee the smooth implementation of the performance evaluation index system for the pre-auditor.(4)Strengthening the guarantee mechanism of performance evaluation is helpful to the performance evaluation index system for the pre-auditor.In view of the existing problems in the performance evaluation index system of M bank’s pre-auditor,the paper based on the balanced scorecard is optimized as follows:(1)Introduce strategic orientation,reclassify the existing performance evaluation indicators,add financial indicators,and improve the comprehensiveness of the performance evaluation indicators for the pre-auditor effectively.(2)Using the analytic hierarchy process(AHP)to recalculate the weight of the performance evaluation indicators of the pre-auditor,to ensure the setting of the weight of the performance evaluation indicators scientifically.(3)To ensure the smooth implementation of the performance evaluation index system for pre-auditor by establishing the publicity mechanism of performance evaluation results,optimizing the feedback mechanism of performance evaluation results,improving the incentive mechanism of performance evaluation and other measures.(4)By strengthening the performance evaluation culture,optimizing the communication mechanism of performance evaluation,establishing the dynamic performance evaluation mechanism and standardizing the rights and responsibilities、the procedures of performance evaluation,which enrich and improve the guarantee mechanism of the performance evaluation index system of the pre-auditor.更多还原