Construction And Implementation Strategy Of Performance Appraisal System Of Local Rural Commercial Banks Based On Balanced Scorecard

With the continuous advancement of the national strategy of rural rejuvenation in China,vigorous development of rural finance is the general trend of rural economic development in China.Rural commercial banks are rural credit cooperatives before restructuring,and they are an important part of rural financial service institutions in China.However,the Agricultural and Commercial Bank has not been developing for a long time,and its management system defects,backward business philosophy and other issues are affecting its development.To improve the comprehensive competitiveness of agricultural and commercial banks in the increasingly complex financial environment,it is necessary to speed up the reform.Among them,performance appraisal is a direct reflection of the operational efficiency of banks.The object of this study is to take X Agricultural and Commercial Bank as an example,and build a comprehensive system of performance evaluation for the agricultural and commercial banks around the Balanced Scorecard as the research tool.Based on the theory of performance evaluation and balanced scorecard,this paper establishes a theoretical level for the performance research of X Agricultural and Commercial Bank.Starting from the macro-strategy of X Agricultural and Commercial Bank,it adopts the relevant arguments of management economics,management accounting,strategic management,organizational behavior and other courses,and uses the methods of literature,questionnaire and analytic hierarchy process to analyze X Agricultural and Commercial Bank.The feasibility of using balanced scorecard in banks is described.The research background,research methods and problems are pointed out.The research content of this paper divides the assessment system of X Agricultural and Commercial Bank into four parts,including financial dimension,customer dimension,internal business process dimension,and learning and growth dimension.Combining with the Balanced Scorecard as the research tool,using the analytic hierarchy process and on-the-spot investigation method to determine its index weight,the performance evaluation results of X Agricultural and Commercial Bank are analyzed qualitatively and quantitatively.In the data,we conclude and improve the evaluation system of X Agricultural and Commercial Bank,and draw two conclusions:first,the formalization of performance evaluation still exists,the contradiction between short-term operation and innovation development is prominent,the long-term interests are ignored,and the feedback and communication between superiors and subordinates are lacking;second,combining with the characteristics of X Agricultural and Commercial Bank,we use the Balanced Scorecard to construct various indicators.The process of weighting can provide some practical references for the agricultural and commercial banks in other cities.