基于EVA的中国工商银行经营绩效研究

发布时间：2018-06-20 10:11

本文选题：经济增加值 + 工商银行　；参考：《西北大学》2013年硕士论文

【摘要】：随着经济全球化的发展,我们国家的经济也迈入了新的台阶,而商业银行在经济全球化的过程中,也面临着越来越大的竞争,尤其是国有银行的发展。国有银行在发展的过程中,受到了国家政策的保护和青睐,其在发展的过程中存在着很大的问题。所以本篇文章正是基于这个出发点,提出了对工商银行的绩效考核的研究。而经济增加值理论又是一种比较有优势的绩效考核理论,它引入中国也有一定的时间。因此本文主要选择了具有代表性的中国工商银行作为研究对象。本文主要是以经济增加值理论为核心,把中国工商银行作为研究对象,文中主要以经济增加值理论和绩效考核理论为基础,分析了现在的绩效评价的状况,采用了案例分析方法和比较分析方法,主要是对中国工商银行先进行单独的分析,分析了其财务报表,以及计算出了一些传统的财务指标,除此之外,还计算出了经济增加值指标,并且把计算出的经济增加值和传统的财务指标进行了对比,得出了经济增加值优于传统的考核指标。而且还把中国工商银行和中国银行、中国建设银行进行了比较,分析了经济增加值的优势。针对计算出来的经济增加值,提出了基于该增加值的绩效考核方法,从而能够最大限度的促进员工们工作的积极性,并且发挥经济增加值方法的优点。文章最后对工商银行在应用该指标进行评价时出现的问题提出了相应的改进方法和建议。本文的贡献主要在于通过对工商银行应用经济增加值评价方法进行论证,进而能够使该方法在其他银行甚至是更广泛的范围内应用。
[Abstract]:With the development of economic globalization, the economy of our country has entered a new stage, and commercial banks are facing more and more competition in the process of economic globalization, especially the development of state-owned banks. In the process of development, state-owned banks are protected and favored by national policies, and there are many problems in the process of development. Therefore, this article is based on this starting point, put forward the ICBC performance evaluation research. The theory of economic added value is a more advantageous theory of performance appraisal, and it has been introduced into China for a certain time. Therefore, this paper mainly chooses the representative Industrial and Commercial Bank of China as the research object. This paper mainly takes the economic value added theory as the core, takes the Industrial and Commercial Bank of China as the research object, mainly based on the economic added value theory and the performance appraisal theory, analyzes the present performance appraisal condition. This paper adopts case analysis method and comparative analysis method, mainly makes a separate analysis of ICBC, analyzes its financial statements, and calculates some traditional financial indicators. In addition, The economic added value index is also calculated and compared with the traditional financial index, and the economic added value is better than the traditional assessment index. It also compares ICBC with Bank of China and China Construction Bank, and analyzes the advantages of economic added value. According to the calculated economic added value, this paper puts forward the performance evaluation method based on the added value, which can maximize the enthusiasm of the employees and give full play to the advantages of the economic added value method. Finally, the paper puts forward the corresponding improvement methods and suggestions to the problems in the evaluation of ICBC. The contribution of this paper mainly lies in the demonstration of ICBC's application of economic added value evaluation method, and then it can be applied in other banks or even in a wider range.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33

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