摘要
随着经济一体化、金融全球化、银行混业经营和信息技术的发展,商业银行经营的外部环境正在发生根本性的改变,它们越来越重视自身的价值创造和价值管理。商业银行正通过价值理念和管理方法的创新,获得在绩效上的改进,重塑核心竞争力。基于此,对商业银行价值管理模式和运行机制创新展开深入研究具有重要的现实意义。
本文遵循了从一般到特殊、从理论到实践的研究方法。既有价值管理和流程再造的理论性综述,也有结合两个理论的创建性研究;既有横向比较研究和纵向理论的发展研究,也有商业银行实践的研究。在查阅大量文献的基础上,借鉴前人的研究成果,提出以流程再造作为商业银行价值管理研究的切入点,通过改善流程体系来提升价值创造效率,实现价值最大化管理。
本文以商业银行整体流程分析为基础,按照以客户为中心的原则,将商业银行流程分解为前中后台的流程环节,实现价值管理与流程管理的融合。本文所指的基于流程的价值管理的内容包括:前台业务流程的价值创造、中台风险管理流程的价值控制和后台综合管理流程的价值保障。本文紧紧围绕商业银行的整体流程对价值管理的内容进行充分论述,主要从以下几个方面展开对基于流程的商业银行价值管理的研究:
首先是研究前台业务流程的价值创造模式。前台业务流程是价值创造的重要渠道,前台业务流程的价值创造模式在一定程度上决定了价值创造的效率和效果。本文通过分析前台业务流程的特性,认为前台业务流程具有模块化属性,模块化为前台业务流程重构提供了有效途径。因此,研究前台业务流程的价值创造也就是研究业务流程模块间的关系和运行。从理念和实践两方面分析业务模块分解的依据和划分的标准,并确立了以客户为中心的模块化划分标准。在此基础上,研究模块之间的相互联系和运行机制。由于模块化是在一定规则约束下实现商业银行价值管理目标的组织行为过程,因此通过相关机制协调业务模块间的动态关系,引导业务模块的价值创造,并使业务模块的价值活动符合商业银行整体目标。业务模块和模块间的运行机制共同构建了以客户为中心、动静结合、相互依存、相互促进的前台业务的价值创造模式。
其次是研究基于前台业务流程模块化的风险集中管理体系。本文结合中国商业银行风险管理现状,分析商业银行前台模块化对风险管理的影响,构建基于流程模块化的风险管理体系。风险与商业银行相伴相生,商业银行风险管理的最终目标是价值最大化,只有增长、盈利、风险三维达到动态平衡,才能实现价值最大化管理。前台业务流程模块化后,风险已经内嵌于业务流程和模块中,业务流程成为风险管理有效渠道,业务模块成为风险控制主要对象。同时,业务模块化和风险管理流程化为风险管理组织结构扁平化创造条件,风险管理方式趋向专业化、集中化和流程化。
最后是研究基于前台业务流程模块化的后台价值保障体系。本文认为,后台采取预算管理、绩效管理等手段能有效地对前台业务模块进行价值战略指引。预算管理将资源配置到价值创造效率高的模块,同时监测和控制模块经营管理行为,使模块的经营管理不偏离组织目标。绩效管理全方位激励价值创造,以业务条线、业务模块、产品和客户为业绩价值考评主体,以EVA为核心指标,建立多维的绩效考核体系。此外,业务模块化离不开信息化的支持,业务模块化需要将复杂的业务处理和管理流程电子化,给每个模块有效和便捷的业务和管理支持。
本文结合流程管理研究与价值管理研究的相关成果,对商业银行流程进行全景式的审视,深入研究前中后台各模块以及流程重构的路径,探讨商业银行价值管理模式创新,为中国商业银行价值管理实践提供决策参考。
With the development of economic integration, financial globalization, conglomerated operation and information technology, great changes have been radically and unprecedentedly taken place in external surroundings of China’s commercial banks. Value creativity and value-based management (VM in short) is attached more importance in China’s commercial banks. Commercial banks seek to improve their performance and rebuild the core competition by the innovation of value philosophy and management methods. This paper studies on the China’s commercial banks’pattern of VM and innovation of its operating mechanism, which is of practical significance.
This paper follows the research methods from the general to the specific and from theory to practice. It gives theoretical review and creative study of VM and BPR. It also offers horizontal comparison and vertical development study as well as case study. Based on the body of literature and the excellent research results from predecessors, this paper starts from the process reengineering as the breakthrough of VM, and aims to give some advice on establishing the effective VM system, which will improve bank value creativity and maximize bank value of China’s commercial banks.
This paper studies VM based on the whole process of commercial bank, and divides it into three links, including foreground, middleground and background in according to customer-focus principle, so as to mix value management and process management together. Therefore, value management based on process contains: value created by foreground business process, value controlled by middleground risk management process and value insured by background comprehensive management process. It adequately addresses the content of commercial bank value management based on overall process of commercial bank, and it mainly researches China’s commercial bank VM based on process as follows:
This paper researches on value creation mechanism of business process. Foreground business process is the important channel to create value and it puts important influence to the efficiency and the effect of value creation. Modularization is one of the attribute of foreground business process and it is the best choice to re-engineer foreground business process. Accordingly, to study the value management pattern of foreground business process means studying the relation and operation of module. This paper theoretically and practically analyses foreground business module separation principle, benchmark and confirms customer-focus classification principle. This paper also studies on relationship and operation among modules. Modularization is the organizational behavior course, which achieves the target of VM under the restriction of some rules of value creation pattern of business process: the characteristic of type structure, interdependence and mutual understanding.
As for the risk management system on the basis of front business process modularization and centralized risk management, this paper describes the present conditions of risk management in China’s commercial banks, analyzes the impact of foreground business modularization to risk management, and establishes the risk management system on the basis of process modularization. Risk and commercial banks are inseparable and interdependent. The eventual goal of risk management is to maximize bank value, which is attained only when banks keep the dynamic balance of growth, earnings and risk. Risk is embedded in business processes and modules after foreground business modularization. Therefore, business processes become the effective channels and business modules become the main target of risk control. At the same time, business modularization and managing risk in process make it easy to flatten the organizational structure of risk management, and the risk management methods tend to specialization, centralization and being processed.
Studying the value insurance system of background based on foreground process modularization. This paper suggests that background can efficiently direct and transmit the highest level strategic intent to performers by the method of budget management and performance management. Budget management allocates resources to the module with high value creativity, monitors and controls operation management of module in case of deviation from organizational goals. Performance management motivates value creation. With EVA core index and various performance management subjects, which include business lines, modules, products and customers, it establishes multidimensional performance management system. In addition, business modular needs the help of informatization to make complex business and management processes electronical, which can provide effective and convenient support to every modular.
Combining the achievements of process management and value management, the paper researches on the overall process specifically, and further analyses module of the foreground, middleground and background and process re-engineering route. At the same time it studies innovation of value management pattern. This paper makes huge instructional sense to domestic commercial bank value management practice.
引文
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