基于EVA的我国上市银行经营绩效评价研究

发布时间：2018-06-02 00:13

本文选题：绩效评价 + 经济增加值　；参考：《中北大学》2013年硕士论文

【摘要】：近几年，银行业的发展越来越成为全社会乃至全国关注的热点。中国银行的高利润已经达到全世界之最了，银行的高利润和实体企业的不景气形成鲜明对比，这到底是值得骄傲的还是需要我们反省的问题？银行业能不能继续按照表面上这样良好的趋势发展下去我们不得而知，，但是银行盈利，实体企业亏损的不正常现象已经表明了银行盈利将面临长期挑战。银行实际的发展状况并不如我们看到的那么好，随着国外银行入驻中国，越来越激烈的竞争，越来越多元化的发展使中国本土银行不能再坚持传统的依靠利差盈利，依靠利润衡量银行业绩了。因为我们看到，随着银行业务的不断衍生扩大，简单的利用利润体现银行业绩已经不再适用了。新的绩效评价方法的引入是势在必行了。本文首先介绍了研究基于EVA的我国上市银行绩效评价的背景、目的和意义，梳理了国内外的发展历程，本文的研究方法和思路；其次介绍了银行绩效的几种常见方法，归纳了其与EVA方法比较的优势和不足，阐述了EVA基本理论和模型；接着选取我国若干家上市银行EVA绩效评价进行实证分析，最后针对完善EVA在我国推行提出建议。本文通过论述银行业的特殊性和银行改革的契机，介绍一种适合银行绩效评价的新方法——EVA评价体系。这种绩效评价方法不仅有效地避免了利润操纵的情况，而且考虑到银行占用股东和债权人资金的机会成本，银行不再无偿使用投资者的资金。在充分考虑了股东和债权人的利益的前提下，真实地反映和衡量银行投入资本的预期净收益。本研究为我国的上市银行全面推行EVA绩效评价体系和完善EVA评价体系具有很强的现实意义。
[Abstract]:In recent years, the development of banking has become the focus of attention of the whole society and even the whole country. The Bank of China's high profits have reached the highest in the world. The sharp contrast between the high profits of the banks and the recession of the real enterprises is that we should be proud of or should we reflect on the question? It is not clear whether the banking industry can continue to follow the seemingly good trend, but bank profits and the abnormal loss of real businesses have shown that banks' earnings will face long-term challenges. The actual development of the banks is not as good as we have seen. With the entry of foreign banks into China, more and more fierce competition, and more diversified development, the local banks in China can no longer insist on relying on traditional interest rate differentials to make profits. Profits are used to measure bank performance. As we see, with the expansion of the banking business, the simple use of profits to reflect bank performance is no longer applicable. The introduction of new performance evaluation method is imperative. This paper first introduces the background, purpose and significance of the research on the performance evaluation of listed banks in China based on EVA, combs the development process at home and abroad, the research methods and ideas of this paper, and then introduces several common methods of bank performance. This paper summarizes its advantages and disadvantages compared with the EVA method, expounds the basic theory and model of EVA, then selects several listed banks in our country to carry out empirical analysis on EVA performance evaluation, and finally puts forward some suggestions to improve the implementation of EVA in China. By discussing the particularity of banking and the opportunity of bank reform, this paper introduces a new method for bank performance evaluation, EVA evaluation system. This performance evaluation method not only effectively avoids the situation of profit manipulation, but also takes account of the opportunity cost of shareholders and creditors, and the banks no longer use the investors' funds free of charge. On the premise of fully considering the interests of shareholders and creditors, the expected net income of capital invested by banks is truly reflected and measured. This study has a strong practical significance for China's listed banks to comprehensively implement the EVA performance evaluation system and improve the EVA evaluation system.
【学位授予单位】：中北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33

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