銀行業策略性績效管理體系與驗證—以某商業銀行為例

STRATEGIC PERFORMANCE MANAGEMENT SYSTEM AND VERIFICATION -- CASE STUDY OF A COMMERCIAL BANK

謝惠娟(HSIEH HUI CHUAN)

指導教授 ： 李建然

國立臺北大學/商學院/會計學系/碩士(2014年)

摘要

有關於績效考核及獎酬制度的內容與方法多已被廣泛討論，惟實務運作中，仍不免產生以下諸多問題，例如當總行業務管理單位同時身兼政策制定與業務推展的角色，則其績效衡量指標與營業單位的績效衡量指標間應如何制定才屬合理並能避免相互衝突、兩者間的績效衡量指標是否符合公司的經營策略與業務發展目標、公司的績效衡量指標是否與員工的獎酬與升遷制度適當連結等問題。
這些重要考量往往因資訊蒐集不易而在以往研究中較少被探討，因此激發了本研究對同一公司多重架構下的績效考核制度可能產生的競合效果加以探討的動機，並希望藉由文獻探討來檢視個案銀行的績效考核制度其相對應的員工獎酬與升遷制度的合理性，期能以較為公正、客觀的角度，提供建議予個案銀行作為參考。
本研究選擇一個案銀行及兩比較銀行，就其國內營業單位及員工的關鍵績效指標、績效考核制度與員工升遷制度，與101及102年度銀行經營成果與營運量做分析比較，除考察相關制度的執行是否達成其經營策略目標外，並就個案銀行現行績效考核制度與員工獎酬升遷制度所產生的各項問題加以分述並提供相關建議，以期能提供個案銀行在未來修訂關鍵績效指標、績效考核制度及員工升遷制度時參考。
惟本研究因比較銀行內部資料取得不易，特別是涉及升遷與獎酬等內部制度的敏感問題及員工感受等難以取得客觀證據，致使本研究部分內容因缺乏比較銀行的相關論述而受限。因此期待能有機會從後續的研究中了解到其他優秀的銀行業者其相關制度的演變與經營成效間的相互影響，使得理論與實務間能取得更攸關及可實踐的驗證。

關鍵字

績效管理 ； 績效評估系統 ； 銀行業

並列摘要

There has been extensive discussion about the contents and methods of performance evaluation and reward systems ,but in practical operation, there still arise many problems, for example, when the head office unit who takes the role of business management and business promotion, its performance metrics and that of business units should be developed to measures reasonably and to avoid conflicting performance measures between the two units and to meet the company's business strategy and business development objectives, whether the company's performance metrics are appropriate link with employees reward and employee promotion system.
These important considerations are less likely to be discussed because of the difficulty of information gathering in previous studies, it inspired the motivation of this study the effect of competing companies in the same multi- performance evaluation system architecture to be explored that might arise, and hope that through literature to reasonableness of the performance evaluation system to view its corresponding case bank employee reward and promotion system, hoping to be more impartial, objective point of view, to provide advice to the bank as a reference case.
In this study, a comparison of case bank and two other comparative banks on key performance indicators of its domestic business units, staff performance evaluation system and staff promotion system, with the Year 2012 and Year 2013 banks operating results for the year, in addition to visits related systems whether the execution of its business strategies to achieve goals, but also provide recommendations to the case banks on different question arise from performance evaluation system and staff promotion system. With the hope of good reference for case banks in future to revise its performance evaluation system.
This study is limited due to the comparative bank's internal data difficult to obtain, particularly sensitive issues involving the internal system of promotion and reward system. Also staff feel are difficult to obtain objective evidence, resulting in lack of discussion of the comparative study of banks. So expect to have the opportunity to learn from the subsequent evolution of the interaction studies other outstanding bankers and their associated systems operating results between making between theory and practice can be made more relevant and practical verification.

並列關鍵字

BANK ； PERFORMANCE EVALUATION SYSTEM ； PERFORMANCE MANAGEMENT

參考文獻

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