我国证券行业自上世纪末开始出现，在过去 30 年中经历了快速发展。在整个证券 行业中，证券公司扮演着最重要的角色，它的经营绩效情况会对整个行业的发展造成直 接的影响。随着证券公司数量逐渐增多，规模越来越大，同类公司之间的竞争也随之增 加。同时互联网出现的时代，网络金融大大削弱了传统证券公司的地位。传统证券公司 的生存和发展必然会面对困境和挑战。证券公司管理层开始意识到高效的绩效评价体系 对于证券公司可持续发展的重要性，同时也是在激烈的竞争环境中脱颖而出的重要手段。 本文以 H 证券公司营业部经营绩效评价为问题，搜集并总结了国内外与证券公司和 证券公司营业部经营绩效评价体系相关的研究理论和研究现状，梳理归纳了证券公司营 业部的经营绩效评价方法和评价理论，并对 H 公司营业部经营绩效评估工作中存在的问 题，进行了针对性分析；之后，利用所学知识和相关理论知识，根据绩效评价体系设计 相关原则，为 H 证券公司营业部构造了一套基于平衡记分卡的经营绩效评价体系；最后， 为了使绩效评价体系能够顺利得以执行，提出了一些保障制度和建议。 本文包括以下几个部分，第一部分是绪论部分，包括本文的研究背景、意义和内容； 第二部分是绩效评价的理论基础；第三部分讲述了 H 公司的基本情况和 H 证券公司营 业部经营绩效评价体系的应用现状；第四部分讲述了 H 公司营业部经营绩效评价体系方 案的设计；第五部分为保障性措施和建议；最后一部分对全文进行了总结。 关键词，证券行业；经营绩效；平衡计分卡；评级体系H 证券公司的营业部经营绩效评价方案设计研究 - II - Research on Design of Operating Performance Evaluation Plan for Business Hall of H Securities Company Abstract From the emergence of the securities industry to the present, it has rapid developed in the past 30 years. Securities companies play the most important roles in the whole securities industry, and the operating performance directly affects the development of the entire securities industry. As the number of securities companies gradually increases and the scale becomes larger, the competition among similar companies also increases. Furthermore, with the advent of the Internet era, network finance has greatly weakened the status of the traditional securities companies. The survival and development of traditional securities companies are bound to face difficulties and challenges. Securities company management began to realize the importance of efficient performance evaluation system for the sustainable development. It is also the way to stand out from the heavy pressure in the competitive environment. This paper takesbusiness hall of H Securities Company as the issue, collects and summarizes the research theories and statusof the securities companies and the operating performance evaluation system of the securities companies at home and abroad, summarizes the evaluation methods and theories of the operating performance of the securities company business hall, and specifically analyzes the problems existing in the operating performanceevaluation work of HCompany business hall. Then applying the knowledge learned and relevant theoretical knowledge, according to the relevant principles, it designsanoperating performance evaluation system for H Securities Company based on Balanced Score Card. Finally, in order to ensure the smooth implementation of the operating performance evaluation system, a series of policy and suggestions are proposed. This paper includes the following parts: Part one is the introduction part, including the research background, significance and content of this paper. Part two is the theoretical basis of performance appraisal. Part three describes the basic situation of the H securities company and its operating performance appraisal system for business hall. Part four describes the design of operating performance evaluation system for H company business hall. Part five includes the safeguard measures and opinions. Last part summarizes the whole paper. Key Words ， Securities Company; Operating Performance; Balanced Score Card; Evaluation System大连理工大学专业学位硕士学位论文 - III - 目 录 摘要.....................................................................................................................................I Abstract..............................................................................................................................II 1 绪论.............................................................................................................................. 1 1.1 研究背景..............................................................................................................1 1.2 研究意义............................................................................................................2 1.3 国内外研究现状................................................................................................3 1.3.1 国外证券公司经营绩效研究动态.........................................................3 1.3.2 国内证券公司经营绩效研究动态.........................................................4 1.4 研究内容和方法................................................................................................5 1.4.1 研究内容.................................................................................................5 1.4.2 研究方法.................................................................................................6 2 基础理论与方法.......................................................................................................... 8 2.1 证券公司经营绩效的内涵................................................................................8 2.1.1 证券公司的主要盈利业务及经营现状.................................................8 2.1.2 证券公司的经营绩效.............................................................................9 2.2 证券公司营业部经营绩效的评价方法..........................................................10 3 H 证券公司营业部的经营绩效评价工作现状.........................................................15 3.1 H 证券公司概况..............................................................................................15 3.2 现行的营业部经营绩效评价方法与指标......................................................15 3.3 营业部经营绩效评价中的问题及分析..........................................................17 3.3.1 评价指标存在问题...............................................................................17 3.3.2 权重分配不合理...................................................................................18 3.3.3 评价体系缺少分类...............................................................................18 4 H 证券公司的营业部绩效评价方案设计.................................................................20 4.1 营业部绩效的评价原则..................................................................................20 4.2 H 公司证券营业部经营绩效评价方法选择说明..........................................21 4.2.1 营业部经营绩效影响因素分析...........................................................21 4.2.2 平衡计分卡应用于证券营业部的可行性分析...................................22 4.3 构建营业部绩效的评价指标体系..................................................................24 4.3.1 营业部战略目标...................................................................................24 4.3.2 关键性绩效指标（KPI）....................................................................25H 证券公司的营业部经营绩效评价方案设计研究 - IV - 4.3.3 绩效指标权重的确定...........................................................................37 4.3.4 营业部分类评价...................................................................................40 4.4 以 DZ 营业部为例的经营绩效计算及结果分析..........................................40 4.5 平衡计分卡建立 H 公司营业部绩效评价体系适用性分析.........................42 4.5.1 绩效评价结果客观性强.......................................................................42 4.5.2 基于平衡计分卡的绩效评价体系指标之间的关系明确...................42 4.5.3 将财务指标与非财务指标合理区分...................................................42 5 保障性措施与建议....................................................................................................