II 基于平衡计分卡的 DT 农村信用社绩效评价方案优化研究 摘要 在对我国传统绩效评价方案有着一定了解的情况下可知，我国商业银行在指标设置 上一向偏重于财务指标，并未注重非财务指标所提出的诉求，以此为背景，本文将平衡 计分卡理论作为理论参考依据，结合商业银行发展特点，针对其绩效评价方案提出了具 有针对性的优化意见。希望以此为契机，从整体角度出发对商业银行当前的运营现状做 出客观评价，从而促进银行核心竞争力的提升，使其能够以积极主动的态度面对金融全 球化市场所带来的诸多挑战。 本文将 DT 农村信用社作为目标银行，首先，介绍了 DT 农村信用社的基本情况， 然后从多个角度出发对其实行的绩效评价方案进行了客观了解和深入分析，对其中存在 的诸多问题进行了梳理，具体包括缺乏沟通和反馈机制、重财务指标轻非财务指标、注 重短期绩效评价忽略长期发展以及与发展战略脱节、忽略外部因素等问题，并就存在的 问题分别从部门和员工角度进行了原因分析；其次，引入平衡计分卡，阐述了 DT 农村 信用社引入平衡计分卡的必要性和可行性，确定了优化的原则和思路，对 DT 农村信用 社的战略目标进行分解并绘制了战略地图，根据战略目标的分解确定平衡计分卡各维度 指标的选取，并运用层次分析法确定各指标权重，完成了对 DT 农村信用社绩效评价方 案的优化。最后，从搭建支撑实施平衡计分卡平台、培养全员意识、构建企业文化等方 面提出优化方案的保障措施，为优化后的绩效评价方案的良好运行奠定坚实的基础。通 过本文的研究，希望能够为提升 DT 农村信用社绩效管理水平提供一定的参考。 关键词，DT 农村信用社；绩效评价方案优化；平衡计分卡；层次分析法东北石油大学会计专业硕士(MPAcc)学位报告 III Research on performance evaluation scheme optimization of DT rural credit cooperatives based on balanced scorecard ABSTRACT In traditional performance evaluation scheme of our country has a certain understanding, under the condition of our country commercial bank has always focus on financial indicators in the index set, did not pay attention to the demands of non-financial indicators are put forward, based on this background, this article will the balanced scorecard theory as the theory reference basis, combining with the characteristics of development of commercial Banks, for its performance evaluation scheme optimization of targeted measures were put forward. We hope to take this opportunity to objectively evaluate the current operation status of commercial Banks from an overall perspective, so as to improve the core competitiveness of Banks and enable them to face the challenges brought by the financial globalization market in a proactive manner. This article will DT rural credit cooperatives as the target, first of all, introduces the basic situation of rural credit cooperatives, DT and from multiple angles to the line that the objective has been made to the performance evaluation of understanding and the thorough analysis, to comb, there are many problems including the lack of communication and feedback mechanism, the heavy financial indicator light non-financial indicators, pay attention to short-term performance evaluation and ignore the long-term development and development strategy of disconnect, ignore the external factors such as problem, and the existing problems respectively from the perspective of departments and employees reason analysis; Secondly, introduce the balanced scorecard, this paper expounds the DT rural credit cooperatives to introduce the necessity and feasibility of the balanced scorecard, determine the principle and method of optimization, the DT strategic target of rural credit cooperatives are decomposed and map the strategy, according to the strategic target decomposition to determine the selection of the balanced scorecard in each dimension index, and using the analytic hierarchy process (AHP) to determine the index weight, has completed the optimization of evaluating the performances of rural creditunions in DT scheme. Finally, the guarantee measures of optimization plan are put forward from the aspects of building and supporting the implementation of balanced scorecard platform, cultivating the consciousness of all employees, and constructing enterprise culture, etc., to lay a solid foundation for the good operation of the optimized performance evaluation plan. Through the research of thisIV paper, I hope to provide some references for improving the performance management level of DT rural credit cooperatives. Key words: DT rural credit cooperatives; Optimization of performance evaluation scheme; Balanced scorecard; Analytic hierarchy process 东北石油大学会计专业硕士(MPAcc)学位报告东北石油大学会计专业硕士(MPAcc)学位报告 V 目 录 摘要........................................................................................................................................II ABSTRACT ............................................................................................................................. III 第 1 章 绪 论.......................................................................................................................... 1 1.1 选题背景和研究意义.................................................................................................. 1 1.1.1 选题背景............................................................................................................ 1 1.1.2 研究意义............................................................................................................ 2 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 国内外研究评价................................................................................................ 5 1.3 研究方法...................................................................................................................... 6 1.4 研究思路与内容.......................................................................................................... 7 1.4.1 研究思路............................................................................................................ 7 1.4.2 研究内容............................................................................................................ 8 第 2 章 相关理论概述..............................................................................................................9 2.1 商业银行绩效评价相关理论...................................................................................... 9 2.1.1 商业银行绩效评价的内涵................................................................................ 9 2.1.2 商业银行绩效评价的方法................................................................................ 9 2.2 平衡计分卡相关理论................................................................................................ 10 2.2.1 平衡计分卡的含义.......................................................................................... 10 2.2.2 平衡计分卡的内容.......................................................................................... 10 2.2.3 平衡计分卡的优势.......................................................................................... 11 2.3 层次分析法介绍........................................................................................................ 12 2.3.1 层次分析法...................................................................................................... 12 2.3.2 层次分析法的应用步骤.................................................................................. 12 第 3 章 DT 农村信用社绩效评价方案问题分析..................................................................14 3.1 DT 农村信用社简介................................................................................................... 14 3.1.1 基本情况.......................................................................................................... 14 3.1.2 组织架构..........................................................................................................