A银行BK分行EVA绩效考核体系改进研究

发布时间：2018-05-28 09:28

本文选题：经济增加值 + 绩效考核　；参考：《山东理工大学》2013年硕士论文

【摘要】：随着我国商业银行治理结构的日益完善以及对资本稀缺性问题的深刻领悟,企业价值最大化已成为银行业认同的经营目标,银行经营重心也从传统的提高市场份额增加盈利演变为增加股东价值上来。自国有商业银行陆续股改上市后,进一步改善了公司治理结构,提升了核心竞争力,经营模式由原有的粗放式向重视平衡风险与利润、重视质量效益的集约型模式转变,成为各大国有银行进一步深化改革的重点目标。 EVA简单的说,就是扣除所有资本成本后的剩余利润。与传统的利润指标相比,EVA则考虑了资本的机会成本,能更加真实地衡量企业的经营业绩,因而受到经济学界的广泛关注,很快得到推广应用。随着银行改革发展进程的不断推进,以资本约束和价值创造为核心的现代商业银行经营理念和管理体系已开始逐步确立,EVA指标及绩效考核体系在业务经营中的重要作用日益凸显。如何有效地将EVA理论及工具应用于银行价值管理一直以来是理论界和银行业关注的问题。本研究将从EVA绩效考核体系在A银行BK分行的具体应用角度,通过分析A银行BK分行对现行的EVA绩效考核体系,从内容及计量、周期与流程、形式与方法几个方面识别存在的问题与不足及局限性并制定系统的改进方案与对策,最后提出EVA绩效考核体系的改进实施。
[Abstract]:With the improvement of the governance structure of commercial banks in China and the deep understanding of the problem of capital scarcity, the maximization of enterprise value has become the management goal that the banking industry agrees with. The focus of bank management has changed from increasing market share and increasing profit to increasing shareholder value. Since the state-owned commercial banks have been listed in the stock market one after another, they have further improved their corporate governance structure and enhanced their core competitiveness. The mode of operation has changed from the original extensive mode to the intensive mode of focusing on balancing risks and profits, and attaching importance to quality and efficiency. To become the major state-owned banks to further deepen the reform of the key objectives. EVA is simply the remaining profit after deducting all the cost of capital. Compared with the traditional profit index, EVA takes the opportunity cost of capital into account and can measure the business performance more truthfully. With the development of banking reform, The management concept and management system of modern commercial banks with capital constraint and value creation as the core has gradually established the important role of EVA index and performance appraisal system in business operation. How to effectively apply EVA theory and tools to bank value management has always been the focus of theoretical and banking circles. From the point of view of the application of EVA performance appraisal system in BK branch of Bank A, this study will analyze the current EVA performance appraisal system of Bank A BK Branch, from the aspects of content and measurement, cycle and flow. Form and method to identify the existing problems and shortcomings and limitations, and formulate the system of improvement programs and countermeasures, and finally put forward the implementation of EVA performance evaluation system improvement.
【学位授予单位】：山东理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33

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