基于REVA的工行宁波分行绩效管理体系研究

发布时间：2018-12-29 07:55

【摘要】：随着对资本市场和银行业的逐步开放,国内商业银行也逐步与国外优秀商业银行在世界金融舞台上同场竞技。但无论外部环境如何竞争惨烈,价值最大化始终作为商业银行经营管理的最终目标,这已然得到了股东、银行管理者和经营者达成的一种心照不宣的默契。现在很多商业银行都是在使用EVA绩效管理体系作为本行绩效管理方面的激励度量模式。但在世界经济复苏乏力、欧洲债务危机和中国经济新常态的今天,现行的EVA绩效管理体系已经不能有效兼顾科学激励、风险管理、盈利能力和股东回报四者的平衡关系,因此,引入REVA来构建更加科学更加合理的绩效管理体系来推动商业银行树立新的经营目标理念,引导银行管理者和经营者的行为更加趋于股东价值最大化,同时兼顾风险管理和资本管理,从而切实提升竞争力。文章以中国工商银行宁波市分行现行的EVA绩效管理体系现状为背景,通过调阅相关研究文献,通过对国内外绩效管理体系建立的理论进行研究。重点分析总结阐述国内外关于绩效管理的理论基础以及对于EVA和REVA的应用研究,对EVA和REVA绩效管理体系有一个基本的认识;其次,发现工行宁波分行当下正在使用的EVA绩效管理体系的弊端和漏洞。针对存在的弊端和漏洞,通过引入REVA来替代EVA作为核心指标,再补充运用如REVA回报率等指标来辅助,运用平衡积分卡(BSC),结合关键绩效指标(KPI),提出建立以REVA为核心指标的绩效管理体系;最后,选用中国工商银行宁波分行各一级支行数据实例进行案例分析,将REVA绩效管理体系与EVA绩效管理体系的指标进行评价论证对比。REVA绩效管理体系引导各一级支行挖掘自身潜力提升REVA值,除了提升税后利润之外,重点就是要尽可能降低经济资本占用,并从股东财富回报增加的角度方面能够更加客观反映各一级支行的经营状况,使之确定为一级支行经营者报酬的方法来激励经营者,通过将各一级支行经营者的报酬与这种指标挂钩,引导经营者的努力方向,从而实现绩效管理的准确性和全面性。
[Abstract]:With the gradual opening of capital market and banking industry, domestic commercial banks are gradually competing with foreign excellent commercial banks on the world financial stage. However, no matter how competitive the external environment is, the value maximization is always the ultimate goal of commercial bank management, which has been reached a tacit understanding between shareholders, bank managers and managers. At present, many commercial banks are using EVA performance management system as their incentive measurement model of performance management. However, with the weak recovery of the world economy, the debt crisis in Europe and the new normal of China's economy, the current EVA performance management system can no longer effectively balance the four factors of scientific incentives, risk management, profitability and shareholder returns. The introduction of REVA to build a more scientific and reasonable performance management system to promote the commercial banks to establish a new concept of business objectives, to guide bank managers and managers behavior more tend to maximize shareholder value. At the same time, risk management and capital management, so as to effectively enhance competitiveness. Based on the current situation of EVA performance management system in Ningbo Branch of Industrial and Commercial Bank of China, this paper studies the theory of establishing performance management system at home and abroad by referring relevant research documents. Focus on the theoretical basis of performance management at home and abroad, and the application of EVA and REVA research, EVA and REVA performance management system has a basic understanding; Secondly, find the drawbacks and loopholes of EVA performance management system that ICBC Ningbo Branch is using at present. In view of the shortcomings and loopholes, we introduce REVA instead of EVA as the core index, then supplement the use of such as REVA rate of return to assist, the use of balanced scorecard (BSC), combined with the key performance index (KPI), A performance management system with REVA as the core index is proposed. Finally, a case study on the data of the first level branches of the Industrial and Commercial Bank of China Ningbo Branch is carried out. The index of REVA performance management system is compared with that of EVA performance management system. REVA performance management system leads each branch to tap its own potential to enhance REVA value, except for increasing after-tax profit. The emphasis is to minimize the use of economic capital as far as possible, and to be able to reflect more objectively the operating conditions of the first-level branches from the perspective of increasing the return on the wealth of the shareholders, so that they can be determined as a method of remuneration for the first-tier branch operators to motivate the operators. By linking the remuneration of the first-level branch managers with this index, this paper guides the direction of the managers' efforts to achieve the accuracy and comprehensiveness of performance management.
【学位授予单位】：兰州理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

【参考文献】