EVA在商业银行绩效评价中的运用研究

发布时间：2018-07-03 05:13

本文选题：EVA + 绩效评价　；参考：《吉林大学》2013年硕士论文

【摘要】：商业银行是经营货币的特殊企业，其在社会生产和金融领域的作用备受瞩目。最近几年，金融自由化和全球化使世界经济呈大幅度波动，使金融市场乃至银行业也呈不稳定性态势。商业银行重要的经济地位和高风险性决定了经营管理的有效性不仅关乎自身的健康发展，对整个行业乃至国民经济都有深刻影响。在当前金融市场日益开放，商业银行竞争不断加剧的“新经济”时代，由于商业银行绩效对自身发展有着具有举足轻重的作用，所以我国商业银行构建科学有效的绩效管理体系就变得尤为重要，对于商业银行绩效评价方面的研究也越来越引起商业银行股东及管理者的关注。随着资本市场的快速发展，公司治理结构的日益完善，，商业银行的经营目标已经由“资产规模最大化”“利润最大化”逐步过渡为“商业银行价值最大化”，为这种经营目标的实现做出努力是股东、管理者和员工的共同选择。在这种条件下，一种符合“商业银行价值最大化”经营目标的评价指标EVA应运而生，它弥补了传统财务指标在业绩衡量方面的不足，成为一种新的科学的绩效评价方式。近年来，经济增加值(Economic Value Added，简称EVA)在价值管理领域做出卓越贡献，以其全面性，客观性在商业银行绩效评价实践中被广泛应用，为银行业乃至学者们所瞩目。经济增加值(EVA)是由美国思腾思特公司率先提出的，它的理论基础来自EVA是一种企业市场价值的管理系统，能准确评价企业经营绩效。它的核心思想是绩效指标由净利润扣除所有资本成本后的余额构成，与传统会计指标相比对权益资本成本有更多考虑，使商业银行的经营业绩看来真实客观。目前在我国商业银行运用EVA作为绩效指标还处于起步阶段，所以我们在本文中深入分析EVA绩效管理指标体系，将先进研究成果与我国商业银行的现状相结合，这对准确评价我国商业银行绩效状况是具有深远意义的。本文在回顾EVA指标产生的背景，理论基础及国内外绩效评价研究的基础上，比较了传统绩效评价方法和EVA评价方法的优劣，介绍了我国EVA应用于商业银行的必要性与可行性。对EVA体系进行了理论上的系统说明，同时将EVA实际运用于商业银行绩效评价当中，通过调整后的EVA模型对我国13家商业银行进行合理的绩效评价与分析，在文章最后提出了完善应用EVA绩效体系的对策及建议。
[Abstract]:Commercial bank is a special enterprise which manages money, and its function in social production and finance has attracted much attention. In recent years, financial liberalization and globalization have made the world economy fluctuate by a large margin, and the financial market and even the banking industry have become unstable. The important economic status and high risk of commercial banks decide that the effectiveness of management is not only related to their own healthy development, but also has a profound impact on the whole industry and even the national economy. In the era of "new economy" in which the financial market is opening up day by day and the competition of commercial banks is increasing, the performance of commercial banks plays an important role in their own development. Therefore, the construction of scientific and effective performance management system of commercial banks in China has become particularly important, and the research on performance evaluation of commercial banks has attracted more and more attention of shareholders and managers of commercial banks. With the rapid development of capital market and the improvement of corporate governance structure, the management goal of commercial banks has been gradually transferred from "maximizing the scale of assets" and "maximizing profits" to "maximizing the value of commercial banks". It is the common choice of shareholders, managers and employees to make efforts to achieve this business goal. Under this condition, EVA, an evaluation index which accords with the business objective of "maximizing the value of commercial banks", has emerged as the times require. It has made up for the shortcomings of the traditional financial indicators in terms of performance measurement and has become a new and scientific way of performance evaluation. In recent years, Economic value added (EVA) has made outstanding contributions in the field of value management. With its comprehensiveness and objectivity, it has been widely used in the practice of commercial bank performance evaluation. Economic value added (EVA) was first put forward by American Stenster Company. Its theoretical foundation is that EVA is a kind of management system of enterprise market value, which can accurately evaluate the business performance of an enterprise. Its core idea is that the performance index is composed of the balance after the net profit deducts all the capital cost. Compared with the traditional accounting index, it has more consideration on the cost of equity capital, which makes the business performance of the commercial bank look real and objective. At present, the use of EVA as a performance indicator in commercial banks is still in its infancy, so we deeply analyze the EVA performance management index system in this paper, and combine the advanced research results with the present situation of commercial banks in China. This is of great significance to the accurate evaluation of the performance of commercial banks in China. On the basis of reviewing the background of EVA index, the theoretical basis and the research of performance evaluation at home and abroad, this paper compares the advantages and disadvantages of traditional performance evaluation method and EVA evaluation method, and introduces the necessity and feasibility of applying EVA to commercial banks in China. At the same time, EVA is applied to the performance evaluation of commercial banks, and 13 commercial banks in China are evaluated and analyzed through the adjusted EVA model. At the end of the article, the author puts forward the countermeasures and suggestions to improve the performance system of EVA.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33

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