H商业银行沈阳基层支行经营绩效评价研究
摘要
商业银行经营绩效评价是对商业银行的整体经营情况进行的评价,虽然我国商业银行经营绩效评价研究已取得了较大的进展,但研究都侧重于对商业银行经营绩效宏观整体上的衡量以及对绩效影响因素的探讨,实证方面主要是各大商业银行之间的横向比较,缺乏微观上对商业银行基层支行经营绩效进行的分析。
H商业银行实行分支行制的组织结构,总行为一级法人,其支行并不具备独立法人地位,但支行作为总行的经营单位,是上级行具体办事的业务机构,负责处理银行的资产负债业务,支行的经营业绩构成了总行的经营业绩,所以需要对商业银行支行经营绩效评价进行细致的研究。
本文分析了目前H商业银行沈阳基层支行现行的绩效考核方案存在的问题,并针对上述问题运用经济增加值EVA及平衡计分卡的相关理论与方法,在深入调查研究的基础上,对H商业银行沈阳基层支行绩效考核体系进行了改进和设计,在原有的绩效考核方案的基础上引入平衡计分卡和EVA相结合的综合评价方法,将EVA指标纳入财务维度并采用功效系数法对财务维度指标建立绩效评估模型,并对新提出的各项非财务维度指标运用层次分析法AHP和模糊综合评价法对其权重和模型进行确定及构建,期望能够科学客观的评价各基层支行的实际经营状况,促使各个支行充分重视发挥主观能动性,改善支行的内部经营状况,促进支行的发展,从而协助总行更加有针对性地制定目标和战略,以便引导H商业银行更好的应对目前的机遇和挑战。
Performance evaluation of commercial bank is always conducted to evaluate the overall operation of commercial banks. Though performance evaluation method researches used in China's commercial banks has made great progress, they are more focused on overall measurement and factors discussion of commercial banks. Empirical researches mainly conduct horizontal comparison between commercial banks, and lack of micro level performance analysis.
H commercial bank, Shenyang branches implement organizational structure of branch system. The head bank is the legal person and the branches do not have independent legal status, but as the business units of the head bank, branches are responsible for dealing banking assets and liabilities. Their achievement makes up the head bank's achievement. It is needed to deeply study the performance evaluation method for commercial bank branches.
This paper analyzes the problem existing in the performance evaluation method used in H commercial bank branches. By using the theory and method of Economic Value Added (EVA) and the Balanced Score Card, this paper improves and designs the performance evaluation system after in-depth investigation and research through inducting the comprehensive method combined the Balanced Scorecard and EVA evaluation based on the original performance evaluation system. It also use AHP and fuzz comprehensive evaluation method (FCE) to determine the weight and model of the new proposed qualitative indicators. We hope to inspire each branch to take the initiative to generally improve the branch's internal operating conditions. So it can more target to make goals and strategies to guide H commercial Bank to respond the current opportunities and challenges.
H商业银行实行分支行制的组织结构,总行为一级法人,其支行并不具备独立法人地位,但支行作为总行的经营单位,是上级行具体办事的业务机构,负责处理银行的资产负债业务,支行的经营业绩构成了总行的经营业绩,所以需要对商业银行支行经营绩效评价进行细致的研究。
本文分析了目前H商业银行沈阳基层支行现行的绩效考核方案存在的问题,并针对上述问题运用经济增加值EVA及平衡计分卡的相关理论与方法,在深入调查研究的基础上,对H商业银行沈阳基层支行绩效考核体系进行了改进和设计,在原有的绩效考核方案的基础上引入平衡计分卡和EVA相结合的综合评价方法,将EVA指标纳入财务维度并采用功效系数法对财务维度指标建立绩效评估模型,并对新提出的各项非财务维度指标运用层次分析法AHP和模糊综合评价法对其权重和模型进行确定及构建,期望能够科学客观的评价各基层支行的实际经营状况,促使各个支行充分重视发挥主观能动性,改善支行的内部经营状况,促进支行的发展,从而协助总行更加有针对性地制定目标和战略,以便引导H商业银行更好的应对目前的机遇和挑战。
Performance evaluation of commercial bank is always conducted to evaluate the overall operation of commercial banks. Though performance evaluation method researches used in China's commercial banks has made great progress, they are more focused on overall measurement and factors discussion of commercial banks. Empirical researches mainly conduct horizontal comparison between commercial banks, and lack of micro level performance analysis.
H commercial bank, Shenyang branches implement organizational structure of branch system. The head bank is the legal person and the branches do not have independent legal status, but as the business units of the head bank, branches are responsible for dealing banking assets and liabilities. Their achievement makes up the head bank's achievement. It is needed to deeply study the performance evaluation method for commercial bank branches.
This paper analyzes the problem existing in the performance evaluation method used in H commercial bank branches. By using the theory and method of Economic Value Added (EVA) and the Balanced Score Card, this paper improves and designs the performance evaluation system after in-depth investigation and research through inducting the comprehensive method combined the Balanced Scorecard and EVA evaluation based on the original performance evaluation system. It also use AHP and fuzz comprehensive evaluation method (FCE) to determine the weight and model of the new proposed qualitative indicators. We hope to inspire each branch to take the initiative to generally improve the branch's internal operating conditions. So it can more target to make goals and strategies to guide H commercial Bank to respond the current opportunities and challenges.
引文
[1]中国工商银行江西省分行课题组,罗健,张毅等.EVA经济资本控制下基层行经营行为变化研究,[J]企业经济,2007,(01)
[2]徐阳,利率.变化对中国工商银行绩效影响的实证研究分析——基于EVA模型[J],2009,(04)[3]陶熊化,卢李,我国商业银行EVA价值创造及影响因素分析[J],中南财经政法大学学
报,2010,(05)
[4]洪精明,EVA与商业银行财务管理[J]特区经济,2006(09)
[5]王建春,潘玉蓉,商业银行二级分支行经济资本管理的问题与对策[J]金融论坛,2006(10)
[6]郁国培,应构建以价值创造为导向的商业银行绩效评价体系[J]财经科学,2007(03)
[7]李艳,刘彩华,EVA-BSC企业业绩评价体系初探[J]财会月刊,2008.(09)
[8]杨利云,EVA与BSC相结合的业绩评价体系研究,[J]2010,(9)：41-43
[9]曹志鹏,王晓芳.商业银行支行绩效实证研究[J].财经问题研究,2007,(9)：61-66
[10]张英,一种新型的业绩评价模式[J]理论与实践(2009),402
[11]李志彤,张成虎,张瑞君.商业银行经营绩效的经验分析[J].金融管理2004,(8)
[12]陶芳,绩效管理在国有商业银行基层支行中的运用[D],中国优秀硕士学位论文全文数据库,2003,(11)
[13]李忠霞.EVA在我国商业银行经营绩效中的评价[J].商业经济,2009,(1)
[14]孙婧.中西方商业银行绩效评价体系的比较研究[J].世界经济情况2009,(3)
[15]傅罡,李向军,李永强.商业银行绩效管理[M].清华大学出版社,2006
[16]杨书宏,谢湘生.商业银行平衡记分卡权重的确定方法[J].知识丛林,2007,(3)：137-138
[17]邢向阳.企业集团子公司业绩评价研究[J].内蒙古农业大学学报,2007,(5)
[18]杨雪锋.中国商业银行经营绩效评价体系研究[D].中国优秀博士学位论文全文数据库,2006,(3)
[19]许艳芳,基于综合EVA平衡计分卡的绩效评价模式探析[J]企业家天地2010,(7)
[20]庄毓敏.商业银行业务与经营[M].中国人民大学出版社,2005
[21]叶永刚,顾京圃.中国商业银行内部控制体系研究、设计与实施[M].中国金融出版社,2003
[22]李艳,刘才华等,EVA-BSC企业业绩评价体系初探[J],财会月刊,2008(9)
[23]彼得.S.罗斯著,刘园等译.商业银行管理.中译本.北京：机械工业出版社,2001
[24]吴旺廷.国有商业银行法人授权等级评价指标体系及财务综合评价模型[J].经济管理,2007,(7).
[25]杜后扬,张兰波.我国商业银行前瞻性资本结构模型构建与实证研究[J].金融论坛,2005,(2).
[26]史宝平.商业银行信用管理绩效评价指标体系与模型的构建[J].南京：当代经济科学,2003,(5).
[27]Maria DonDeiDao, SilRa Portela, Emmanuel Thanassoulis. DomparatiRe effiDienDB analBsis of Portuguese Dank DranDhes,[J]. European Journal of operational researDh. 2007, (177),1275-1288.
[28]Allen N. Derger, John H. Leusner, John J. Mingo. The effiDienDB of Dank DranDhes,[J]. Journal of MonetorB eDonomiDs,1997, (40),141-162.
[29]Easton, Liane, MurphB, DaRid, Pearson, John N. PurDhasing PerformanDe Eraluation: with Data EnRelopment AnalBsis [J].European Journal of PurDhasing and SupplB Management,2002, (3):123-134.
[30]Dolwell, R. and DaRis, E., Output and produDtiRitB in Danking, SdandinaRian Journal of EdonomiDs,1992, (94 Supplement),111-129.
[31]RoDert S. Kaplan and DaRid P. Norton. Putting the DalanDed SdoreDard to Work. HaRard Dusiness ReRiew,1993, SeptemDer-OdtoDer.
[32]D.GolanB J.E.StorDeDk. A Data EnRelopment AnalBsis of the Operational EffiDienDB of Dank DranDhes [J].INTERFADES 29:3 MaB-June 1999 (pp.14-26).
[33]Derger,A.N. Dapital StruDture and Firm PerformanDe A New ApproaDh to Testing AgenDB TheorB and an AppliDation to the Danking IndustrB [J]. Journal of Danking and FinanDe,2006,30:1065-1102.
[34]Mustafa Burdakul, Busuf Tansel, AHP approaDh in the Dredit eRaluation of the manufaDturing firms in TurkeB,InD. J. ProduDtion EdonomiDs,2004,(88),269-289.
[35]Near M.Josef ZeDhner, Option Dapital AlloDation Using RARODTM and ERA, Working paper, FRDNB,1999.
[36]KupieD,Paul H, and James O, Drien A Pre-Dommitment approaDh to Dapital requirement for market risk. Washington:Doard of GoRernors of the Federal ReserRe Sbstem, JulB, 1995.95-36.
[37]Derger, Hunter, Timme. The effiDienDB of finanDial institution:AreRiew and preRiew of researDh past, present and future, Journal of Danking and FinanDe,1993(17):221-249.
[38]Dharnes A, Dooper W.W, Rhodes E. Measuring the effiDienDB of deDision making unit [J]. European Journal of Operational ResearDh,1978.
[39]Frei, F. B., Kalakota, R., Leone, A. J, MarB, L. M. ProDess Rariation as a determinant of Dank performanDe:eRidenDe from the retail Danking studB. Management SdienDe, 1999,45(9),1210-1220.
[40]Peltzman, Samuel. The gains and losses from industrial DonDent nation. [J] Journal of Law and EdonomiDs 20(1977),229-63.
[41]SilRestro R., Dross, S. ApplBing the erried profit Dhain in a retail enRironment. International Journal of SerRiDe IndustrB Management,2000,11 (3),244-268.
[42]G. E. Dattese, T. J. Doelli. A model for teDhniDal ineffiDienDB effeDts in a stoDhastiD frontier produDtion funDtion for panel data [J] EmpiriDal EdonomiDs,1995,20, (2)
[43]王江涛,周泓,邱月.层次分析法在商业银行部门绩效考核的应用[J]北京航空航天大学学报(社会科学版),2010,(02)
[44]王聪,谭政勋.我国商业银行效率结构研究[J]经济研究,2007,(07)
[45]Mark G. Guzman. Dank struDture, Dapital aDDumulation and growth:a simple maDroeDonomiD model [J] EdonomiD TheorB,2000,16, (2)
[46]Jason D. Shaw, Nina Gupta and John E. DelerB, PaB Dispersion and WorkforDe PerformanDe:Moderating EffeDts of InDentiRes and InterdependenDe. StrategiD Management Journal 23,2002
[47]熊剑,龚好.国有商业银行绩效评价指标研究[J].经济论坛,2004年第14期
[48][44]Dooth.L,R.AiRazian, A.DemirguD-Kunt. Dapital StruDture in DeReloping Dountries [J].Journal of Finanee,2001,56:87-130.
[49]Simon H.Kwan,Operation performanDe of Danks among Asian eDonomies:An International and time series Domparison, Journal of Danking & FinanDe,2003
[50]Dinitris Margaritis, Maria Psillaki. Dapital StruDture and Firm EffiDienDB [J]. Journal of Dusiness FinanDe & ADDounting,2007,34:1447-1469.
[51]Nikolaos Panigirtzoglou, George Skiadopoulos, A new approaDh to modeling the dBnamiDs of implied distriDutions:TheorB and eRidenDe from the S&P 500 options, Journal of Danking & FinanDe,2004, (28),1499-1520.
[52]George E. Halkos, Dimitrios S. Salamouris, EffiDienDB measurement of the Greek DommerDial Danks with the use of finanDial ratios:a data enRelopment analBsis approaDh, [J] Management ADDounting ResearDh,2004, (15),201-224.
[53]王雪梅,经济增加值、平衡计分卡及其整合研究及其整合研究[J].北京工商大学学报2011,(1)：112-117
[54]胡春秀,基于EVA的公司业绩评价指标体系的构建[J]企业管理2010,(5)
[55]Serpil DanDas, Altan DaDuk, SuleBman Dilgin KiliD, PrediDtion of DommerDial Dank failure RiamultiRariate statistiDal analBsis of finanDial struDtures:The Turkish Dase, European Journal of Operational ResearDh.2005,(166).
[56]李睿,刘向伟,谈经济增加值(EVA)与平衡记分卡(BSC)的整合[J]管理创新,2010,(8)
[57]周春喜.商业银行经营绩效综合评价研究[J].数量经济技术经济研究.2003,(12).
[2]徐阳,利率.变化对中国工商银行绩效影响的实证研究分析——基于EVA模型[J],2009,(04)[3]陶熊化,卢李,我国商业银行EVA价值创造及影响因素分析[J],中南财经政法大学学
报,2010,(05)
[4]洪精明,EVA与商业银行财务管理[J]特区经济,2006(09)
[5]王建春,潘玉蓉,商业银行二级分支行经济资本管理的问题与对策[J]金融论坛,2006(10)
[6]郁国培,应构建以价值创造为导向的商业银行绩效评价体系[J]财经科学,2007(03)
[7]李艳,刘彩华,EVA-BSC企业业绩评价体系初探[J]财会月刊,2008.(09)
[8]杨利云,EVA与BSC相结合的业绩评价体系研究,[J]2010,(9)：41-43
[9]曹志鹏,王晓芳.商业银行支行绩效实证研究[J].财经问题研究,2007,(9)：61-66
[10]张英,一种新型的业绩评价模式[J]理论与实践(2009),402
[11]李志彤,张成虎,张瑞君.商业银行经营绩效的经验分析[J].金融管理2004,(8)
[12]陶芳,绩效管理在国有商业银行基层支行中的运用[D],中国优秀硕士学位论文全文数据库,2003,(11)
[13]李忠霞.EVA在我国商业银行经营绩效中的评价[J].商业经济,2009,(1)
[14]孙婧.中西方商业银行绩效评价体系的比较研究[J].世界经济情况2009,(3)
[15]傅罡,李向军,李永强.商业银行绩效管理[M].清华大学出版社,2006
[16]杨书宏,谢湘生.商业银行平衡记分卡权重的确定方法[J].知识丛林,2007,(3)：137-138
[17]邢向阳.企业集团子公司业绩评价研究[J].内蒙古农业大学学报,2007,(5)
[18]杨雪锋.中国商业银行经营绩效评价体系研究[D].中国优秀博士学位论文全文数据库,2006,(3)
[19]许艳芳,基于综合EVA平衡计分卡的绩效评价模式探析[J]企业家天地2010,(7)
[20]庄毓敏.商业银行业务与经营[M].中国人民大学出版社,2005
[21]叶永刚,顾京圃.中国商业银行内部控制体系研究、设计与实施[M].中国金融出版社,2003
[22]李艳,刘才华等,EVA-BSC企业业绩评价体系初探[J],财会月刊,2008(9)
[23]彼得.S.罗斯著,刘园等译.商业银行管理.中译本.北京：机械工业出版社,2001
[24]吴旺廷.国有商业银行法人授权等级评价指标体系及财务综合评价模型[J].经济管理,2007,(7).
[25]杜后扬,张兰波.我国商业银行前瞻性资本结构模型构建与实证研究[J].金融论坛,2005,(2).
[26]史宝平.商业银行信用管理绩效评价指标体系与模型的构建[J].南京：当代经济科学,2003,(5).
[27]Maria DonDeiDao, SilRa Portela, Emmanuel Thanassoulis. DomparatiRe effiDienDB analBsis of Portuguese Dank DranDhes,[J]. European Journal of operational researDh. 2007, (177),1275-1288.
[28]Allen N. Derger, John H. Leusner, John J. Mingo. The effiDienDB of Dank DranDhes,[J]. Journal of MonetorB eDonomiDs,1997, (40),141-162.
[29]Easton, Liane, MurphB, DaRid, Pearson, John N. PurDhasing PerformanDe Eraluation: with Data EnRelopment AnalBsis [J].European Journal of PurDhasing and SupplB Management,2002, (3):123-134.
[30]Dolwell, R. and DaRis, E., Output and produDtiRitB in Danking, SdandinaRian Journal of EdonomiDs,1992, (94 Supplement),111-129.
[31]RoDert S. Kaplan and DaRid P. Norton. Putting the DalanDed SdoreDard to Work. HaRard Dusiness ReRiew,1993, SeptemDer-OdtoDer.
[32]D.GolanB J.E.StorDeDk. A Data EnRelopment AnalBsis of the Operational EffiDienDB of Dank DranDhes [J].INTERFADES 29:3 MaB-June 1999 (pp.14-26).
[33]Derger,A.N. Dapital StruDture and Firm PerformanDe A New ApproaDh to Testing AgenDB TheorB and an AppliDation to the Danking IndustrB [J]. Journal of Danking and FinanDe,2006,30:1065-1102.
[34]Mustafa Burdakul, Busuf Tansel, AHP approaDh in the Dredit eRaluation of the manufaDturing firms in TurkeB,InD. J. ProduDtion EdonomiDs,2004,(88),269-289.
[35]Near M.Josef ZeDhner, Option Dapital AlloDation Using RARODTM and ERA, Working paper, FRDNB,1999.
[36]KupieD,Paul H, and James O, Drien A Pre-Dommitment approaDh to Dapital requirement for market risk. Washington:Doard of GoRernors of the Federal ReserRe Sbstem, JulB, 1995.95-36.
[37]Derger, Hunter, Timme. The effiDienDB of finanDial institution:AreRiew and preRiew of researDh past, present and future, Journal of Danking and FinanDe,1993(17):221-249.
[38]Dharnes A, Dooper W.W, Rhodes E. Measuring the effiDienDB of deDision making unit [J]. European Journal of Operational ResearDh,1978.
[39]Frei, F. B., Kalakota, R., Leone, A. J, MarB, L. M. ProDess Rariation as a determinant of Dank performanDe:eRidenDe from the retail Danking studB. Management SdienDe, 1999,45(9),1210-1220.
[40]Peltzman, Samuel. The gains and losses from industrial DonDent nation. [J] Journal of Law and EdonomiDs 20(1977),229-63.
[41]SilRestro R., Dross, S. ApplBing the erried profit Dhain in a retail enRironment. International Journal of SerRiDe IndustrB Management,2000,11 (3),244-268.
[42]G. E. Dattese, T. J. Doelli. A model for teDhniDal ineffiDienDB effeDts in a stoDhastiD frontier produDtion funDtion for panel data [J] EmpiriDal EdonomiDs,1995,20, (2)
[43]王江涛,周泓,邱月.层次分析法在商业银行部门绩效考核的应用[J]北京航空航天大学学报(社会科学版),2010,(02)
[44]王聪,谭政勋.我国商业银行效率结构研究[J]经济研究,2007,(07)
[45]Mark G. Guzman. Dank struDture, Dapital aDDumulation and growth:a simple maDroeDonomiD model [J] EdonomiD TheorB,2000,16, (2)
[46]Jason D. Shaw, Nina Gupta and John E. DelerB, PaB Dispersion and WorkforDe PerformanDe:Moderating EffeDts of InDentiRes and InterdependenDe. StrategiD Management Journal 23,2002
[47]熊剑,龚好.国有商业银行绩效评价指标研究[J].经济论坛,2004年第14期
[48][44]Dooth.L,R.AiRazian, A.DemirguD-Kunt. Dapital StruDture in DeReloping Dountries [J].Journal of Finanee,2001,56:87-130.
[49]Simon H.Kwan,Operation performanDe of Danks among Asian eDonomies:An International and time series Domparison, Journal of Danking & FinanDe,2003
[50]Dinitris Margaritis, Maria Psillaki. Dapital StruDture and Firm EffiDienDB [J]. Journal of Dusiness FinanDe & ADDounting,2007,34:1447-1469.
[51]Nikolaos Panigirtzoglou, George Skiadopoulos, A new approaDh to modeling the dBnamiDs of implied distriDutions:TheorB and eRidenDe from the S&P 500 options, Journal of Danking & FinanDe,2004, (28),1499-1520.
[52]George E. Halkos, Dimitrios S. Salamouris, EffiDienDB measurement of the Greek DommerDial Danks with the use of finanDial ratios:a data enRelopment analBsis approaDh, [J] Management ADDounting ResearDh,2004, (15),201-224.
[53]王雪梅,经济增加值、平衡计分卡及其整合研究及其整合研究[J].北京工商大学学报2011,(1)：112-117
[54]胡春秀,基于EVA的公司业绩评价指标体系的构建[J]企业管理2010,(5)
[55]Serpil DanDas, Altan DaDuk, SuleBman Dilgin KiliD, PrediDtion of DommerDial Dank failure RiamultiRariate statistiDal analBsis of finanDial struDtures:The Turkish Dase, European Journal of Operational ResearDh.2005,(166).
[56]李睿,刘向伟,谈经济增加值(EVA)与平衡记分卡(BSC)的整合[J]管理创新,2010,(8)
[57]周春喜.商业银行经营绩效综合评价研究[J].数量经济技术经济研究.2003,(12).