我国银行业上市公司绩效管理实证研究.rar

摘要：现代经济的中心点是金融，银行业便是中国金融系统的主干。截止2012年底，目前我国沪深两市A股上市银行已达到16家。通过上市，我国银行业持续改革并有所进展，公司治理机构、行业管理水平以及资本结构质量都得以提升。不过相比于国外一流的银行而言，我国的银行仍有较大的提升空间和进步空间。

　　银行业上市公司绩效的各种影响因素中，根本原因之一便是银行业上市公司的绩效管理。绩效管理的主体应当是企业各级管理者和员工，双方必须共同努力才能使其作用充分发挥出来。本文着重将绩效管理的因素结合银行业上市公司的三个方面，即员工教育程度、员工薪酬、银行关键绩效指标，采用16家上市银行相关数据进行实证研究。

　　本文将绩效管理进行理论分析，并且介绍了银行业上市公司的基本情况，从国内外经济形势和银行业自身特点分析所面临的机遇和挑战；进一步阐释我国银行业上市公司绩效管理的问题和相关因素分析；使用研究方法上，结合实际会计数据进行辩证统一的分析。并且在具体研究问题时，以银行业上市公司为研究对象，选用2010年至2012年上市公司对外公布的年报数据为样本，首先运用Word软件对数据进行整理和初步统计，来反映上市银行员工教育和薪酬情况；其次使用Excel软件对2012年度16家上市银行的年度报告中关键业绩指标进行描述性统计，分析我国银行业上市公司的绩效对绩效管理的作用；然后运用SPSS软件根据银行的关键业绩指标来采用相关性分析和变量的回归线性分析，进一步说明对于绩效管理影响因素的结论以及如何推进银行业进一步发展。

关键词：银行业；上市公司；关键指标；绩效管理

Abstract：Modern economy lays emphasis on finance.Recently, the finance reform of China makes great progress, especially banking industry of China is undergoing profound changes. By the end of 2012, there are 16 listed companies of China’s banking industry in Shanghai and Shenzhen A-Stock Exchanges.Those banks have made great progress in continuous reform, for example they have established ownership structure,advanced the quality of capital,enhanced the ability of risk control. With the comparison of foreign banks, we are in the primary stage and we still have much space to improve.

　　Among many factors to influence the bank industry, performance management of listed banks plays the role in them. This article mainly discusses from three aspects including employee education，employee salary and bank key performance indicators to combine with examples and statistics of 16 banks.

　　This article will introduce the background, research target and range. It is based on the elementary theory , following the guidance of performance management. In research methods, this article strives to combine with the actual accounting data for the dialectical unification analysis . Owing to those special problems , I have to make use of listed companies in China’s banking industry as research objects. Based on the annual reports of the listed companies in past three years to get some useful data.First of all , I will use Word software to collate data in order to reflect the basic situation and staff’s salary. Next, I will take descriptive statistics for data analysis of the status of listed companies’ Economic Performance in the past three years.Then I make use of SPSS program to do the exams. Finally I will research how we can do to further improve the performance management in bank industry by descriptive correlation analysis methods.

Key words:Bank industry; listed company; key indicators; performance management