基于价值理论的商业银行多维绩效评价研究
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摘要
绩效评价是以评价经营绩效为主线的综合性经营管理活动,包括绩效评价基础体系建设、指标选择与标准设置、绩效计量与差异分析、评价结果应用等内容。绩效评价历经了成本管理、财务指标管理和战略管理等多个阶段,在理论和实务中,一直都是管理会计领域的研究重点,并为世界各国企业广泛应用。
商业银行作为从事金融服务的企业,价值经营最大化是其经营管理的最终目标,运用绩效评价实现分工协作的价值创造模式和互利共赢的利益分配机制,促进价值最大化目标的实现已成为共识。但从目前商业银行绩效评价的现状看：其理论基础还缺乏系统、深入的研究,绩效评价的研究框架有待完善,在评价主体的界定、评价方法的应用、指标体系的选择和评价机制的建设等方面还需进一步研究,特别是在绩效评价路径方面,亟需突破传统机构维度单一化的限制,向产品、部门、员工和客户等新兴维度有效拓展。在实践应用中,绩效评价指标在不同层级的适用性还有待检验,获取绩效评价数据的手段还不够科学,绩效统计规则及相应的配套措施有待研究。因此,研究商业银行多维绩效评价的理论和实务问题,不仅有助于丰富绩效评价理论体系,也有助于总结实务经验、拓展实务应用,提高我国商业银行绩效评价管理水平。
本研究以规范研究和经验研究为基本研究方法。在阐述有关理论部分时以定性的规范分析为主；在介绍商业银行各维度绩效评价的实践经验、分析绩效评价案例时采用个案分析方法；在检验绩效评价指标适用性的部分,采用统计分析的实证研究方法；在对商业银行绩效评价理论、多维绩效评价框架等理论部分介绍、总结和整合时,运用分析与综合、归纳与演绎等思维方法；在分析各维度绩效评价流程时,大量采用图表与文字分析相结合的方法,将抽象的理论转化为形象的描述,同时总结具体问题并抽象为绩效评价的方法和模型,使得绩效评价各维度、变量和数据之间的关系简洁,脉络清晰。
本研究的范围限定为与处于正常经营运转周期的大型商业银行绩效评价过程相关的主要理论和实务应用,以价值创造——价值分享——价值经营为主线,包括现状思考、理论基础、多维绩效评价框架、各维度分析及多维绩效平台构建等方面。本研究共分为八章：
第一章说明选题背景和研究意义,基于价值理论确立多维绩效评价研究目标,从多个维度拓展绩效评价研究思路,对研究方法、创新与不足等内容进行阐述。
第二章汇集整理价值理论与商业银行绩效评价的国内外文献资料,回顾价值理论对绩效评价的总体影响,梳理商业银行多维绩效评价的发展历程,介绍商业银行多维绩效评价的实务案例和关联内容,并对研究文献进行评述。
第三章分析绩效评价的现状,从商业银行发展历程与监管环境、绩效评价管理模式等角度,总结绩效评价路径单一化的现状,思考成因和影响因素。
第四章阐述商业银行的价值内涵,拓展绩效评价多维路径,构建商业银行多维绩效评价框架,探索商业银行价值创造的实现模式,完善互利共赢的价值分享机制。
第五章统计和分析商业银行传统维度绩效评价指标,并对指标的适用性进行检验,揭示各项指标与价值创造的关系。同时为财务集约化改革更好的服务于绩效评价,提出创新性的管理思路。
第六章在产品维度设置商业银行产品线,构建产品价值评价模型和报告。在部门维度建立部门产品对照关系,完善分润机制。在员工维度运用全产品营销积分方法,协调分工,兑现绩效。在客户维度构建客户价值评价模型,分析客户贡献和组成结构。
第七章借助科技化手段,整合传统维度与新兴维度的绩效评价,通过多维绩效平台项目的设计和功能模块研究,集成商业银行相关数据系统,实现多维绩效评价在商业银行一体化发展中的整合目标,拓展客户资源,提升核心竞争力。
第八章总结研究结论,为商业银行提高绩效评价管理水平提供政策性建议。
本研究的主要结论可归纳为如下六个方面：
一、关于商业银行多维绩效评价研究的意义
商业银行多维绩效评价,是围绕价值这一中心思想,传导价值创造和价值分享的管理意图,提升价值创造能力,揭示价值来源,推动商业银行绩效评价的目标、标准、方法和机制发生根本性改变,促进商业银行的价值最大化。多维绩效评价应对了分工协作的价值创造模式和互利共赢的利益分配机制所提出的新挑战,服务于商业银行提升市场竞争力、产品竞争力和服务竞争力的战略发展目标和实践管理要求。
二、关于商业银行多维绩效评价的现状
商业银行绩效评价由简单到复杂,由低级到高级发生了连续的演变和梯次的推进。目前,绩效评价路径还呈现单一化的局面：实现绩效评价的科技化手段还不强,评价结果的权威性、及时性和准确性受到质疑：绩效评价的制度建设与绩效评价的文化传承还不健全,缺少统一的制度制定者；绩效评价结果在资源配置、员工薪酬分配等方面的应用还处于初级阶段；绩效评价在商业银行管理会计中的定位还比较模糊,与预算管理、资源配置还需更紧密的协作,绩效评价的核算基础还需要巩固和创新。
三、关于商业银行多维绩效评价框架的构建
基于价值理论的最新发展,以价值创造导向性、价值贡献评价模式、价值分享理念等作为理论基础,拓展绩效评价多维路径,以绩效评价主体、绩效评价要素、绩效评价方法和绩效评价机制为核心,构建商业银行多维绩效评价框架。结合多维路径,在实现战略价值、流程控制与结果衡量、信息分享、知识传承以及整合管理等方面发挥绩效评价的功能。
四、关于商业银行绩效评价的五个维度
基于价值理论的商业银行绩效评价路径是：在机构、产品、部门、员工和客户等五个维度,运用绩效评价指标,客观真实地计量商业银行各级分支机构、各类产品线、各专业部门、各类型员工以及客户所创造的价值。突出战略思路的传导性,也兼顾相关者利益,以指标、权重和标准的设置来平衡利益相关者对管理权的控制和争夺。
传统维度绩效评价,其关键点是做好不同层级评价指标的相关性检验。各项绩效评价指标的设置,要与价值最大化目标保持相关性,与管理层的发展方向保持一致性,适应不同层级的管理要求,设置合适指标。
新兴维度绩效评价,是引领商业银行价值转型、激发各相关利益方积极性的最佳切入点。在商业银行的转型过程中,丰富产品线的设置,并以产品贯穿起部门、员工和客户,为商业银行建立分工协作的价值创造模式找到了有效途径,体现出从产品导向走向服务导向和客户导向的发展趋势,创新了产品、部门、员工和客户的价值贡献的计量模式与报告方式。在各部门之间、各类型员工之间建立起互利共赢的分润机制,营造以人为本的企业文化氛围,最终在市场末端架设起满足客户需求的业务服务流程,拓展客户资源,提高商业银行美誉度。
五、关于商业银行多维绩效平台的构建
以科技化的手段实现多维绩效评价的信息化,是商业银行实现管理提升的新理念。多维绩效平台的构建将成为绩效评价的主要载体,基于对商业银行经营管理信息的统一加工和展现,将分散的系统集成为放射状的系统体系,实现对机构、产品、部门、员工和客户等五个维度评价指标的计量和数据信息的共享,为商业银行提供一套关于绩效评价理念、方法、技术与应用于一体的整体解决方案,对推进商业银行一体化建设、优化资源配置和集约化精细化管理具有重要作用。
六、关于多维绩效评价与经营管理之间的良性互动
绩效评价与经营管理的其他内容要实现良性的互动。在内部管理体系中,运用多维绩效评价的信息，为预算管理、资源配置、人力资源晋升等提供有效的判断和支持。对外服务经营中,为及时监测产品营销业绩、加强部门协作关系、掌握客户需求变化,鼓励员工参与市场竞争提供决策依据和发展动力。
本研究基于价值理论,积极学习借鉴现有研究成果,在研究思路、研究方法和研究内容上都具有一定创新,主要归纳为以下四个方面：
一是构建商业银行多维绩效评价框架。以价值理论为理论指引,深入剖析商业银行绩效评价的本质、特征和功能,界定商业银行多维绩效评价的主客体,拓展多维绩效评价路径,研究多维绩效评价方法,完善绩效评价机制,在整合各基本要素的基础上构建商业银行的多维绩效评价框架。运用指标体系衡量商业银行各维度的价值贡献,揭示价值来源,实现价值在部门、员工之间的合理分享,满足各利益相关者的价值诉求,实现商业银行整体价值最大化的目标。
二是采用回归分析的方法检验绩效评价指标的适用性,在分析机构维度各指标与价值贡献指标的相关性,有效解决绩效评价指标价值导向不突出、应用欠规范的难题,为优化指标的选择和运用探索了可行性。
三是全新诠释商业银行绩效评价的内容。在整合商业银行绩效评价基本要素的基础上,拓展性地对产品、部门、员工和客户等维度的绩效评价特征、流程和相互间的协调统一性展开研究。综合应用商业银行的产品价值贡献,贯穿起产品、部门、员工和客户等多个维度。
四是提出构建商业银行多维绩效平台的实践创新。以科技化手段集成绩效评价相关数据来源,创新商业银行绩效评价的基础核算体系,提升多维度绩效评价信息的质量,增强绩效评价的权威性与准确性。运用多维绩效平台,向多个维度推广价值经营理念,推动商业银行一体化建设,丰富商业银行管理会计体系,优化资源配置,增强商业银行的市场竞争力和持续发展能力。
多维绩效评价是商业银行研究和解决的重大理论与实践课题,作者做出了积极的努力和尝试。由于问题本身的复杂性和挑战性,加之作者能力有限,本研究还存在一些不足：一是本研究力求构建一个包含绩效评价主体、要素、方法、机制和五个维度在内的框架体系,研究的深度有待加强：二是限于作者的计量知识、数据处理能力和商业银行数据安全性、保密性等客观因素.实证研究不足。
Performance evaluation is an action which the main purpose is to evaluate the company's achievements with comprehensive rules and analysis including of the system construction, indexes and criterion, performance measurement and analysis, applications of the results. Performance evaluation is one of the important fields in the study of management accounting and is widely applied in all kinds of companies in the world, which developed from cost management and finance management to strategic management.
As a kind of such company that provides finance service, the commercial bank's final target is to make value maximum. It is common view that performance evaluation is the way to realize the cooperation with division labors and the distribution mechanism of mutual benefit. The situation of commercial bank performance evaluation indicates that the theory basis, framework and method to apply should make a deeply study, also the subject should be given an exact definition. Specially, to make a breakthrough at the path of performance is urgent for commercial banks which may expand the path to financial product, department, employee and customer. In the practice, there are several challenge needed to solve, such as the test of index, skills and rules of performance evaluation. So the research of commercial bank's performance evaluation will not only improve the system study but summarize experience and explore new fields.
This dissertation adopts gauge method to expound theory views and applies example of some cases to introduce performance paths. Also, the research uses some other methods such as empirical test in the part of index and charts in the part of performance process. The purpose is to make clear line of thoughts to turn abstract concept into vivid description and to draw a correct model from objective facts.
Following the thinking of value creation→value share→value operation, this dissertation's range is related to the main theory and practice about large banks with normal operation. The main contents include analysis of situations, basis of theories, framework of multi-dimension measurement and system construction. There are eight chapters in this dissertation.
Chapter1focuses on the research background and research significance, research target based on the theory of value with multi-dimension, research method and innovations.
Chapter2reviews literature from theories about value and performance evaluation of commercial bank to induce the developing course of multi-dimension performance at home and abroad, then introduces related cases and the theories.
Chapter3analyzes the situation of performance, summarizes the cause and influence from different angles such as developing course, supervising environment, management model.
Chapter4discusses value connotation about commercial banks, extends multi-dimension paths and constructs framework in order to explore models to realize the value creation and improve mechanism to share value with mutual benefit.
Chapter5makes statistic analysis about indexes of traditional dimension, takes adaptability test to reveal the relationship between value and indexes, gives some suggestion and innovation thoughts about centralized finance for commercial banks.
Chapter6sets up products for commercial banks to establish product model and report about evaluation, builds bilingual relations between department and product, improves mechanism of distribution, puts accumulated points of products into use to cooperate in harmony, constructs models to measure contribution and composition of customers.
Chapter7puts forward a proposal to build performance system with information network and data, to realize the targets (centralized platform, uniform data, uniform models and uniform methods) of multi-dimension performance evaluation.
Chapter8summarizes the conclusions of dissertation and makes relevant policy recommendations.
The dissertation makes six main conclusions:
It is multi-dimension performance evaluation of commercial banks that transmits management intention about the creation and share of value, reveals source of value, gives change on targets and methods, eventually promotes value maximize for commercial banks. Multi-dimension performance evaluation answers the question about how to realize the model of cooperation and mutually beneficial mechanism, services for promotion of competitive capacity and power in the fields of market and financial products.
Performance evaluation of commercial banks has become sophisticated and high-level, but the path is still unitary with lack of qualified technical, which leads performance to be not timely or accurate. Also there is no regular system to distribute financial resources and salary. Performance evaluation needs to establish close relation with forecasting and centralized finance.
The construction of multi-dimension framework is one of new developments based on value theory which contents include value creation guiding, value sharing ideas, measurement models and multi-dimension paths. The framework with core elements such as subject, method and mechanism is to realize strategy, control information, transfer knowledge and converge management.
Financial setup, product, department, employee and customer are the five paths for performance evaluation to measure the value of different elements, which will not only highlight strategic target but give consideration to related benefit and will balance the rights using indexes and method of weighting.
In traditional dimension, the dissertation take indexes test for different setups in keeping with value maximum and developing direction of managers. In new dimension, the dissertation conjuncts product with department, employee and customer and explore efficient way to realize value which builds mechanism of fair distribution and a company atmosphere with respect for people. Finally, new dimension performance will build a bridge to give service to customer and attain social reputation.
It is a new idea for commercial banks that technical skills can promote management and information level. Multi-dimension platform of performance system will be main supporter with integrated data to measure indexes, share information, provide a project which includes ideas, method, skills and application. Multi-dimension platform of performance system will give strong arm for bank integration, financial resource distribution and intensive management.
Performance evaluation should establish contacts with marketing needs and inner management. Commercial banks make full use of performance evaluation to accomplish forecasting and resource distribution, which will encourage employee to grasp customer's needs and promote commercial banks management level.
This dissertation carries on an active exploration based on existing research and theory of value, there are four major innovation views in research thought, method and content.
First, the construction of multi-dimension framework makes advance in performance evaluation study which includes essence, characteristics and function and explores the value creation guiding, value sharing ideas, measurement models and multi-dimension paths. The framework integrated kinds of system of commercial banks and use indexes to measure value which can realize commercial banks target and satisfy related needs.
Second, this dissertation takes regression test to explain the adaptability and relationship between value and indexes in order to resolve the problems such that the guild of index isn't clear or lack of standard.
Third, this dissertation gives new explanatory for performance evaluation of commercial banks. Based on the integrated elements of performance evaluation, the dissertation conjuncts product with department, employee and customer and explore efficient way to realize value in new dimension.
Forth, multi-dimension platform of performance system is a new idea and practice for commercial banks that integrates technical skills to promote information level and accounting quality. With the multi-dimension platform, commercial banks can spread value method, enrich management accounting and promotion of competitive capacity and power in the fields of market and financial products.
Multi-dimension performance evaluation is the important issue in the theory study and practice. It is a pity that there be some shortcomings in this dissertation because of writer's capacilty and complexity of performance. It should make more deep research because this dissertation includes contents such as subject, elements, methods, mechanism and five dimensions. This dissertation is lack of data test because of the security and data processing capacity.
商业银行作为从事金融服务的企业,价值经营最大化是其经营管理的最终目标,运用绩效评价实现分工协作的价值创造模式和互利共赢的利益分配机制,促进价值最大化目标的实现已成为共识。但从目前商业银行绩效评价的现状看：其理论基础还缺乏系统、深入的研究,绩效评价的研究框架有待完善,在评价主体的界定、评价方法的应用、指标体系的选择和评价机制的建设等方面还需进一步研究,特别是在绩效评价路径方面,亟需突破传统机构维度单一化的限制,向产品、部门、员工和客户等新兴维度有效拓展。在实践应用中,绩效评价指标在不同层级的适用性还有待检验,获取绩效评价数据的手段还不够科学,绩效统计规则及相应的配套措施有待研究。因此,研究商业银行多维绩效评价的理论和实务问题,不仅有助于丰富绩效评价理论体系,也有助于总结实务经验、拓展实务应用,提高我国商业银行绩效评价管理水平。
本研究以规范研究和经验研究为基本研究方法。在阐述有关理论部分时以定性的规范分析为主；在介绍商业银行各维度绩效评价的实践经验、分析绩效评价案例时采用个案分析方法；在检验绩效评价指标适用性的部分,采用统计分析的实证研究方法；在对商业银行绩效评价理论、多维绩效评价框架等理论部分介绍、总结和整合时,运用分析与综合、归纳与演绎等思维方法；在分析各维度绩效评价流程时,大量采用图表与文字分析相结合的方法,将抽象的理论转化为形象的描述,同时总结具体问题并抽象为绩效评价的方法和模型,使得绩效评价各维度、变量和数据之间的关系简洁,脉络清晰。
本研究的范围限定为与处于正常经营运转周期的大型商业银行绩效评价过程相关的主要理论和实务应用,以价值创造——价值分享——价值经营为主线,包括现状思考、理论基础、多维绩效评价框架、各维度分析及多维绩效平台构建等方面。本研究共分为八章：
第一章说明选题背景和研究意义,基于价值理论确立多维绩效评价研究目标,从多个维度拓展绩效评价研究思路,对研究方法、创新与不足等内容进行阐述。
第二章汇集整理价值理论与商业银行绩效评价的国内外文献资料,回顾价值理论对绩效评价的总体影响,梳理商业银行多维绩效评价的发展历程,介绍商业银行多维绩效评价的实务案例和关联内容,并对研究文献进行评述。
第三章分析绩效评价的现状,从商业银行发展历程与监管环境、绩效评价管理模式等角度,总结绩效评价路径单一化的现状,思考成因和影响因素。
第四章阐述商业银行的价值内涵,拓展绩效评价多维路径,构建商业银行多维绩效评价框架,探索商业银行价值创造的实现模式,完善互利共赢的价值分享机制。
第五章统计和分析商业银行传统维度绩效评价指标,并对指标的适用性进行检验,揭示各项指标与价值创造的关系。同时为财务集约化改革更好的服务于绩效评价,提出创新性的管理思路。
第六章在产品维度设置商业银行产品线,构建产品价值评价模型和报告。在部门维度建立部门产品对照关系,完善分润机制。在员工维度运用全产品营销积分方法,协调分工,兑现绩效。在客户维度构建客户价值评价模型,分析客户贡献和组成结构。
第七章借助科技化手段,整合传统维度与新兴维度的绩效评价,通过多维绩效平台项目的设计和功能模块研究,集成商业银行相关数据系统,实现多维绩效评价在商业银行一体化发展中的整合目标,拓展客户资源,提升核心竞争力。
第八章总结研究结论,为商业银行提高绩效评价管理水平提供政策性建议。
本研究的主要结论可归纳为如下六个方面：
一、关于商业银行多维绩效评价研究的意义
商业银行多维绩效评价,是围绕价值这一中心思想,传导价值创造和价值分享的管理意图,提升价值创造能力,揭示价值来源,推动商业银行绩效评价的目标、标准、方法和机制发生根本性改变,促进商业银行的价值最大化。多维绩效评价应对了分工协作的价值创造模式和互利共赢的利益分配机制所提出的新挑战,服务于商业银行提升市场竞争力、产品竞争力和服务竞争力的战略发展目标和实践管理要求。
二、关于商业银行多维绩效评价的现状
商业银行绩效评价由简单到复杂,由低级到高级发生了连续的演变和梯次的推进。目前,绩效评价路径还呈现单一化的局面：实现绩效评价的科技化手段还不强,评价结果的权威性、及时性和准确性受到质疑：绩效评价的制度建设与绩效评价的文化传承还不健全,缺少统一的制度制定者；绩效评价结果在资源配置、员工薪酬分配等方面的应用还处于初级阶段；绩效评价在商业银行管理会计中的定位还比较模糊,与预算管理、资源配置还需更紧密的协作,绩效评价的核算基础还需要巩固和创新。
三、关于商业银行多维绩效评价框架的构建
基于价值理论的最新发展,以价值创造导向性、价值贡献评价模式、价值分享理念等作为理论基础,拓展绩效评价多维路径,以绩效评价主体、绩效评价要素、绩效评价方法和绩效评价机制为核心,构建商业银行多维绩效评价框架。结合多维路径,在实现战略价值、流程控制与结果衡量、信息分享、知识传承以及整合管理等方面发挥绩效评价的功能。
四、关于商业银行绩效评价的五个维度
基于价值理论的商业银行绩效评价路径是：在机构、产品、部门、员工和客户等五个维度,运用绩效评价指标,客观真实地计量商业银行各级分支机构、各类产品线、各专业部门、各类型员工以及客户所创造的价值。突出战略思路的传导性,也兼顾相关者利益,以指标、权重和标准的设置来平衡利益相关者对管理权的控制和争夺。
传统维度绩效评价,其关键点是做好不同层级评价指标的相关性检验。各项绩效评价指标的设置,要与价值最大化目标保持相关性,与管理层的发展方向保持一致性,适应不同层级的管理要求,设置合适指标。
新兴维度绩效评价,是引领商业银行价值转型、激发各相关利益方积极性的最佳切入点。在商业银行的转型过程中,丰富产品线的设置,并以产品贯穿起部门、员工和客户,为商业银行建立分工协作的价值创造模式找到了有效途径,体现出从产品导向走向服务导向和客户导向的发展趋势,创新了产品、部门、员工和客户的价值贡献的计量模式与报告方式。在各部门之间、各类型员工之间建立起互利共赢的分润机制,营造以人为本的企业文化氛围,最终在市场末端架设起满足客户需求的业务服务流程,拓展客户资源,提高商业银行美誉度。
五、关于商业银行多维绩效平台的构建
以科技化的手段实现多维绩效评价的信息化,是商业银行实现管理提升的新理念。多维绩效平台的构建将成为绩效评价的主要载体,基于对商业银行经营管理信息的统一加工和展现,将分散的系统集成为放射状的系统体系,实现对机构、产品、部门、员工和客户等五个维度评价指标的计量和数据信息的共享,为商业银行提供一套关于绩效评价理念、方法、技术与应用于一体的整体解决方案,对推进商业银行一体化建设、优化资源配置和集约化精细化管理具有重要作用。
六、关于多维绩效评价与经营管理之间的良性互动
绩效评价与经营管理的其他内容要实现良性的互动。在内部管理体系中,运用多维绩效评价的信息，为预算管理、资源配置、人力资源晋升等提供有效的判断和支持。对外服务经营中,为及时监测产品营销业绩、加强部门协作关系、掌握客户需求变化,鼓励员工参与市场竞争提供决策依据和发展动力。
本研究基于价值理论,积极学习借鉴现有研究成果,在研究思路、研究方法和研究内容上都具有一定创新,主要归纳为以下四个方面：
一是构建商业银行多维绩效评价框架。以价值理论为理论指引,深入剖析商业银行绩效评价的本质、特征和功能,界定商业银行多维绩效评价的主客体,拓展多维绩效评价路径,研究多维绩效评价方法,完善绩效评价机制,在整合各基本要素的基础上构建商业银行的多维绩效评价框架。运用指标体系衡量商业银行各维度的价值贡献,揭示价值来源,实现价值在部门、员工之间的合理分享,满足各利益相关者的价值诉求,实现商业银行整体价值最大化的目标。
二是采用回归分析的方法检验绩效评价指标的适用性,在分析机构维度各指标与价值贡献指标的相关性,有效解决绩效评价指标价值导向不突出、应用欠规范的难题,为优化指标的选择和运用探索了可行性。
三是全新诠释商业银行绩效评价的内容。在整合商业银行绩效评价基本要素的基础上,拓展性地对产品、部门、员工和客户等维度的绩效评价特征、流程和相互间的协调统一性展开研究。综合应用商业银行的产品价值贡献,贯穿起产品、部门、员工和客户等多个维度。
四是提出构建商业银行多维绩效平台的实践创新。以科技化手段集成绩效评价相关数据来源,创新商业银行绩效评价的基础核算体系,提升多维度绩效评价信息的质量,增强绩效评价的权威性与准确性。运用多维绩效平台,向多个维度推广价值经营理念,推动商业银行一体化建设,丰富商业银行管理会计体系,优化资源配置,增强商业银行的市场竞争力和持续发展能力。
多维绩效评价是商业银行研究和解决的重大理论与实践课题,作者做出了积极的努力和尝试。由于问题本身的复杂性和挑战性,加之作者能力有限,本研究还存在一些不足：一是本研究力求构建一个包含绩效评价主体、要素、方法、机制和五个维度在内的框架体系,研究的深度有待加强：二是限于作者的计量知识、数据处理能力和商业银行数据安全性、保密性等客观因素.实证研究不足。
Performance evaluation is an action which the main purpose is to evaluate the company's achievements with comprehensive rules and analysis including of the system construction, indexes and criterion, performance measurement and analysis, applications of the results. Performance evaluation is one of the important fields in the study of management accounting and is widely applied in all kinds of companies in the world, which developed from cost management and finance management to strategic management.
As a kind of such company that provides finance service, the commercial bank's final target is to make value maximum. It is common view that performance evaluation is the way to realize the cooperation with division labors and the distribution mechanism of mutual benefit. The situation of commercial bank performance evaluation indicates that the theory basis, framework and method to apply should make a deeply study, also the subject should be given an exact definition. Specially, to make a breakthrough at the path of performance is urgent for commercial banks which may expand the path to financial product, department, employee and customer. In the practice, there are several challenge needed to solve, such as the test of index, skills and rules of performance evaluation. So the research of commercial bank's performance evaluation will not only improve the system study but summarize experience and explore new fields.
This dissertation adopts gauge method to expound theory views and applies example of some cases to introduce performance paths. Also, the research uses some other methods such as empirical test in the part of index and charts in the part of performance process. The purpose is to make clear line of thoughts to turn abstract concept into vivid description and to draw a correct model from objective facts.
Following the thinking of value creation→value share→value operation, this dissertation's range is related to the main theory and practice about large banks with normal operation. The main contents include analysis of situations, basis of theories, framework of multi-dimension measurement and system construction. There are eight chapters in this dissertation.
Chapter1focuses on the research background and research significance, research target based on the theory of value with multi-dimension, research method and innovations.
Chapter2reviews literature from theories about value and performance evaluation of commercial bank to induce the developing course of multi-dimension performance at home and abroad, then introduces related cases and the theories.
Chapter3analyzes the situation of performance, summarizes the cause and influence from different angles such as developing course, supervising environment, management model.
Chapter4discusses value connotation about commercial banks, extends multi-dimension paths and constructs framework in order to explore models to realize the value creation and improve mechanism to share value with mutual benefit.
Chapter5makes statistic analysis about indexes of traditional dimension, takes adaptability test to reveal the relationship between value and indexes, gives some suggestion and innovation thoughts about centralized finance for commercial banks.
Chapter6sets up products for commercial banks to establish product model and report about evaluation, builds bilingual relations between department and product, improves mechanism of distribution, puts accumulated points of products into use to cooperate in harmony, constructs models to measure contribution and composition of customers.
Chapter7puts forward a proposal to build performance system with information network and data, to realize the targets (centralized platform, uniform data, uniform models and uniform methods) of multi-dimension performance evaluation.
Chapter8summarizes the conclusions of dissertation and makes relevant policy recommendations.
The dissertation makes six main conclusions:
It is multi-dimension performance evaluation of commercial banks that transmits management intention about the creation and share of value, reveals source of value, gives change on targets and methods, eventually promotes value maximize for commercial banks. Multi-dimension performance evaluation answers the question about how to realize the model of cooperation and mutually beneficial mechanism, services for promotion of competitive capacity and power in the fields of market and financial products.
Performance evaluation of commercial banks has become sophisticated and high-level, but the path is still unitary with lack of qualified technical, which leads performance to be not timely or accurate. Also there is no regular system to distribute financial resources and salary. Performance evaluation needs to establish close relation with forecasting and centralized finance.
The construction of multi-dimension framework is one of new developments based on value theory which contents include value creation guiding, value sharing ideas, measurement models and multi-dimension paths. The framework with core elements such as subject, method and mechanism is to realize strategy, control information, transfer knowledge and converge management.
Financial setup, product, department, employee and customer are the five paths for performance evaluation to measure the value of different elements, which will not only highlight strategic target but give consideration to related benefit and will balance the rights using indexes and method of weighting.
In traditional dimension, the dissertation take indexes test for different setups in keeping with value maximum and developing direction of managers. In new dimension, the dissertation conjuncts product with department, employee and customer and explore efficient way to realize value which builds mechanism of fair distribution and a company atmosphere with respect for people. Finally, new dimension performance will build a bridge to give service to customer and attain social reputation.
It is a new idea for commercial banks that technical skills can promote management and information level. Multi-dimension platform of performance system will be main supporter with integrated data to measure indexes, share information, provide a project which includes ideas, method, skills and application. Multi-dimension platform of performance system will give strong arm for bank integration, financial resource distribution and intensive management.
Performance evaluation should establish contacts with marketing needs and inner management. Commercial banks make full use of performance evaluation to accomplish forecasting and resource distribution, which will encourage employee to grasp customer's needs and promote commercial banks management level.
This dissertation carries on an active exploration based on existing research and theory of value, there are four major innovation views in research thought, method and content.
First, the construction of multi-dimension framework makes advance in performance evaluation study which includes essence, characteristics and function and explores the value creation guiding, value sharing ideas, measurement models and multi-dimension paths. The framework integrated kinds of system of commercial banks and use indexes to measure value which can realize commercial banks target and satisfy related needs.
Second, this dissertation takes regression test to explain the adaptability and relationship between value and indexes in order to resolve the problems such that the guild of index isn't clear or lack of standard.
Third, this dissertation gives new explanatory for performance evaluation of commercial banks. Based on the integrated elements of performance evaluation, the dissertation conjuncts product with department, employee and customer and explore efficient way to realize value in new dimension.
Forth, multi-dimension platform of performance system is a new idea and practice for commercial banks that integrates technical skills to promote information level and accounting quality. With the multi-dimension platform, commercial banks can spread value method, enrich management accounting and promotion of competitive capacity and power in the fields of market and financial products.
Multi-dimension performance evaluation is the important issue in the theory study and practice. It is a pity that there be some shortcomings in this dissertation because of writer's capacilty and complexity of performance. It should make more deep research because this dissertation includes contents such as subject, elements, methods, mechanism and five dimensions. This dissertation is lack of data test because of the security and data processing capacity.
引文
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