| 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. |
