Study On The Balanced Scorecard Management System In Commercial Bank

Balanced scorecard theory, the performance evaluation system in strategic mode, is not only regarded as the Strategic management tool, but enterprise performance evaluation system. This theory is based on the combination financial indicators and non-financial indicators in enterprises, and lays emphasis on the causal relationship between enterprise overall strategy and performance indicators. Balanced scorecard, comprehensive and advanced, has been widely used in vast majority of the world500strong enterprises at present. Besides, more and more domestic companies are gradually involved in this method.A bank B branch, the first branch of A bank in this city, makes rapid business development, and achieves high-quality asset, and gets constant benefit growth. Faced with vigorous financial reform and increasing market competition, A bank B branch attempts to achieve bank strategic objectives by means of performance evaluation system. And this branch now evaluates performance in value model, which results in imbalanced problems in financial indicators and outcome indicators, non-financial indicators and driving indicators, lacking processing evaluation, as well as the weak assessment guide for the sake of monotonous inspection programs of key strategy. This paper depends on the balanced scorecard theory, takes A bank B branch as pilot, and establishes matched performance appraisal system of balanced scorecard. Moreover, this paper is able to guide the enterprise to Promote strategy execution and take the lead in fierce market competition.This paper is mainly composed of the following five aspects:First of all, analyze the strategic problems of A bank B branch, find out the issues and challenges faced by the current performance evaluation system, sum up the solutions. Secondly, analyze and summarize the bank performance management system based on the balanced scorecard theory, mainly including strategic management and balanced scorecard theory, application of the balanced scorecard in the performance management of bank, the theoretical framework of commercial bank performance evaluation with balanced scorecard. Thirdly, design the balanced scorecard assessment system of A bank B branch, figure out the implementation necessity, explore the key index of appraisal system, and clarify the Detailed rules in this assessment of A bank B branch. Fourthly, find out the difficulties of performance management based on balanced scorecard in A bank B branch. Finally, on these bases, conclude the emphases and difficulties in implementation of performance management based on balanced scorecard in A bank B branch.This paper is aimed at establish the performance appraisal system based on the balanced scorecard in corresponding to domestic commercial bank development strategy, which supplies theory basis and referential cases for the domestic same-type enterprises in strategic management and performance evaluation.