I 摘要 随着我国经济步入新常态，以及国家对金融市场的逐步开放，国有四大银行面临 的压力也逐年增大。多年来各商业银行都在致力于探究各种提升经营绩效的策略，而 基于科学的考核方法的绩效考核体系成为了所有商业银行的共同选择，通过对中国银 行ZZ支行的实例的分析，研究的成果可以进一步丰富商业银行员工绩效考核相关的 理论体系，为今后相关研究奠定一定的理论基矗提出一套针基于平衡计分卡对中国 银行ZZ支行员工绩效考核的体系架构，可以为中国银行ZZ支行员工绩效考核的实 践一定的借鉴作用。本文主要是通过对以往有关金融机构绩效考核经验的借鉴作用， 为中国银行ZZ支行拟定了员工绩效考核的指标体系以及绩效考核的实施方案，以及 基本保障策略，从而更好地促进中国银行ZZ支行员工绩效考核的开展，同时可为其 他商业银行制定与实施各类员工绩效考核提供借鉴。 本文的主旨思路是以绩效考核相关理论为指导，综合运用平衡计分卡、KPI等考 核方法，采用文献分析、统计分析等方法对中国银行ZZ支行的考核体系进行了分析。 在准确把握了该ZZ支行绩效考核中存在的过度重视财务指标、指标体系不合理等问题 的基础上，指出平衡计分卡在中国银行ZZ支行绩效考核中的可行性和必要性。同时结 合ZZ支行的战略目标及现有考核指标的设置等因素进行综合考虑，建立以平衡计分卡 为基础的绩效考核指标体系，最后提出了该ZZ支行平衡计分卡绩效考核体系的实施和 保障措施。 研究表明，中国银行ZZ支行当前在绩效考核体系方面存在的主要问题表现在员 工对绩效考核的参与度低，在考核指标体系设计方面也存在主观性强、科学性低等问 题，而且考核制后的结果员工并不能及时获得，也不能有效地把考核结果应用到ZZ 支行的管理实践中去。在总结分析出这些问题后，论文针对性的提出了优化方案，首 先结合平衡计分卡和KPI对中国银行ZZ支行员工绩效考核指标体系进行优化设计，其 中平衡计分卡的四个维度方面有结合KPI具体设计了14个指标，其中财务维度方面主 要是利润增长率，理财产品销售指标完成率，不良信贷率，支行信贷业务增长率四个 具体指标。客户维度主要是支行信贷业务客户保持率，支行信贷业务客户满意度，支 行信贷业务市场占有率，新客户开发率四个维度。内部流程维度主要是金融指标达标 率，人均利润率，信贷业务技术器材更新周期，区域金融指数四个指标。学习与成长 维度主要是培训计划完成率，员工保持率人力资本回报率两个指标。同时对ZZ支行绩 基于平衡计分卡的中国银行ZZ支行员工绩效考核体系优化研究 II 效考核的组织、过程与实施进行了优化设计，提出了绩效考核结果的面谈反馈与应用 机制，并从组织、制度、人事、文化四个方面提出了中国银行ZZ支行绩效考核体系实 施的保障建议。 关键词：绩效考核；平衡计分卡；KPI；指标体系 Abstract III Abstract As China's economy enters a new normal and the country's gradual opening up of financial markets, the pressure on the four major state-owned banks is also increasing year by year. Over the years, commercial banks have been working on various strategies to improve business performance, and the performance appraisal system based on scientific assessment methods has become the common choice of all commercial banks. Although many banks have built their own performance appraisal systems, Its traditional performance management concept has become ingrained, leading banks to pay more attention to short-term financial indicators than to non-financial indicators of growth. Such a quick and profitable management method will greatly reduce the bank's development potential and will damage the bank's own long-term interests. As a recently emerging strategic management tool, the Balanced Scorecard will be introduced into the commercial bank assessment system, which will benefit the bank. The Balanced Scorecard starts from the financial dimension, the internal process dimension, the customer dimension and the learning and growth dimension to manage the performance of the enterprise, combines the bank's actual operating conditions, development prospects and strategic objectives, and finally achieves the purpose of optimizing the assessment system. The main idea of this paper is to use the relevant theories of performance appraisal as a guide, comprehensively use the assessment methods such as balanced scorecard and KPI, and analyze the evaluation system of ZZ branch of Bank of China by means of literature analysis and statistical analysis. On the basis of accurately grasping the problems of excessive attention to financial indicators and unreasonable index system in the performance appraisal of the ZZ sub-branch, the paper points out the feasibility and necessity of the balanced scorecard in the performance appraisal of the Bank of China ZZ branch. At the same time, combined with the strategic objectives of ZZ branch and the setting of existing assessment indicators, the performance evaluation index system based on balanced scorecard is established. Finally, the implementation of the performance evaluation system of the balanced scorecard of the ZZ branch is proposed. The research shows that the problems in the performance appraisal system of the Bank of China ZZ Branch are mainly due to the low recognition and participation of the performance appraisal organization process, the lack of scientific performance appraisal content and index design, the insufficient feedback of performance appraisal results, and the performance appraisal results. The cause of the analysis of the problem is mainly due to 基于平衡计分卡的中国银行ZZ支行员工绩效考核体系优化研究 IV insufficient, the evaluation indicators and the rationality of the weight setting are controversial, the evaluation results are not accurate, and the application of the evaluation results is not scientific. In view of this, based on the four dimensions of the Balanced Scorecard, combined with the KPI, the specific index system and weight are designed. Since the employees mainly deal with the depositors, the KPI indicators for their financial dimensions are mainly the credit business technology equipment asset integrity rate. The customer dimension is mainly the customer retention rate of the branch credit business, the customer satisfaction of the credit business, the market share of the credit business, and the new customer development rate. The internal process dimension is mainly the financial indicators compliance rate, per capita profit rate, credit business technology equipment renewal cycle, regional (space) financial index four indicators. The learning and growth dimension is mainly the two indicators of training plan completion rate, employee retention rate and human capital return rate. At the same time, the organization, process and implementation of performance appraisal of ZZ sub-branch were optimized, and the feedback and application mechanism of performance appraisal results were put forward. The performance appraisal system of Bank of China ZZ Branch was proposed from four aspects: organization, system, personnel and culture. Keywords: Performance appraisal; balanced scorecard; KPI; indicator system 目 录 V 目 录 第1章 绪论 ............................ 1 1.1 研究的背景及意义 ........ 1 1.1.1研究背景 .................. 1 1.1.2研究意义 .................. 1 1.2 国内外研究现状综述 .... 2 1.2.1关于平衡计分卡的研究 ......................... 2 1.2.2关于平衡计分卡应用的研究 ................. 3 1.2.3关于商业银行绩效考核的研究 ............. 3 1.2.4关于平衡计分卡在商业银行应用的研究 ............................ 5 1.2.5综合述评 .................. 6 1.3 研究的内容及方法 ........ 7 1.3.1 研究内容 ................. 7 1.3.2 研究方法 ................. 7 1.4创新点 ............................. 7 第2章 绩效考核相关理论与方法 ....................... 9 2.1绩效考核的内涵 ............. 9 2.2绩效考核理论 ................. 9 2.2.1马斯洛的需求层次理论 ......................... 9 2.2.2弗鲁姆的期望理论 10 2.3绩效考核的方法 ........... 11 2.3.1目标管理法（MBO） .......................... 11 2.3.2关键绩效指标法（KPI） ..................... 12 2.3.3平衡计分卡（BSC） ............................ 12 2.4本章小结 ....................... 12 第3章 中国银行ZZ支行绩效考核的现状和问题......................... 13 3.1中国银行ZZ支行的基本情况 ................... 13 3.1.1 支行概况 ............... 13 3.1.2 组织架构 ............... 13 基于平衡计分卡的中国银行ZZ支行员工绩效考核体系优化研究 VI 3.2中国银行ZZ支行绩效考核体系现状 ....... 14 3.2.1中国银行ZZ支行员工绩效考核的基本情况 ................