基于EVA的中国工商银行宁波分行绩效管理研究

发布时间：2018-05-22 20:00

本文选题：EVA绩效考评体系 + 绩效管理　；参考：《宁波大学》2013年硕士论文

【摘要】：科学合理地评价商业银行经营绩效是正确进行商业银行经营决策的重要方式与基本依据。20世纪90年代以来随着经济增加值（EVA）概念的提出，以EVA为核心的绩效考评体系逐渐成为国际上普遍采用的公司经营绩效的度量标准。中国工商银行于2009年开始把EVA作为一个先进的管理工具引入绩效管理，并建立了EVA绩效考评体系，取得了积极的效果。但持续不褪的世界范围内的经济危机，激烈的银行业同业竞争等，让我们不得不重新审视当前绩效考核体系的完善性。本文首先在相关理论分析的基础上，以中国工商银行宁波分行为主要研究对象，对其现行的EVA绩效考评体系进行了分析，指出了该体系的优势和存在的缺陷。然后，引入了RAROC、REVA和MVA等指标，对现行的EVA绩效考评体系进行了改进，，并提出了与之相配套的绩效考核管理平台系统。最后，有针对性地提出了相应的保障措施，即：传导新的EVA绩效考评体系理念、完善多维度绩效考评体系管理以及加快新绩效考评体系相关配套制度的建设。
[Abstract]:The scientific and reasonable evaluation of commercial banks' business performance is an important way and basic basis for correctly carrying out business decisions of commercial banks. Since the 1990s, the concept of EVA has been put forward along with the economic added value. The performance appraisal system with EVA as the core has gradually become the standard of measurement of the company's operating performance which is widely used in the world. Industrial and Commercial Bank of China began to introduce EVA as an advanced management tool into performance management in 2009, and established the EVA performance evaluation system, which has achieved positive results. However, the persistent worldwide economic crisis and fierce interbank competition have forced us to re-examine the perfection of the current performance appraisal system. On the basis of relevant theoretical analysis, this paper analyzes the current EVA performance appraisal system of ICBC Ningbo Branch, and points out its advantages and disadvantages. Then, this paper introduces Raloc Reva and MVA, improves the current EVA performance appraisal system, and puts forward the corresponding performance appraisal management platform system. Finally, the corresponding safeguard measures are put forward, that is, transmitting the new concept of EVA performance appraisal system, perfecting the management of multi-dimensional performance appraisal system and speeding up the construction of the supporting system of the new performance appraisal system.
【学位授予单位】：宁波大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33

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