基于EVA的河北银行绩效评价体系的构建及应用研究

发布时间：2018-03-20 19:36

本文选题：经济增加值　切入点：河北银行　出处：《西南石油大学》2012年硕士论文　论文类型：学位论文

【摘要】：在现代市场经济中,股份制越来越成为最普遍的经济组织形式,且已有越来越多的股份制企业将价值最大化作为其经营的目标。因此在企业的绩效评价工作中也迫切需要以股东价值最大化为中心的财务指标来评价经营业绩,以适应对股东价值的追求。经济增加值(EVA)不仅是能够较好评价价值创造水平的财务指标,而且是企业价值管理的有力工具。因此,建立以EVA为核心的绩效评价体系对河北银行的发展具有重要意义。本文以EVA绩效评价理论的发展和国内股份制商业银行的绩效评价体系研究为背景,借鉴国内外研究成果,首先对基于EVA进行绩效评价的背景、EVA的基本概念和计算方法以及基于EVA进行绩效评价的优越性进行了阐述。其次,对河北银行的组织结构、股东持股情况等进行了介绍,重点分析了河北银行绩效评价工作的历史沿革和现行的绩效评价体系,从而总结出现行绩效评价体系所存在的评价指标单一、未引入EVA等问题,充分论证了河北银行基于EVA建立新的绩效评价体系的必要性。其后,本文对基于EVA的河北银行绩效评价指标、指标权数、评分方法等进行了系统的设计,探索出了一套以EVA为基础的、适合河北银行的实际情况和发展需要的综合评价体系。最后,本文以河北银行六家分行2010年的相关财务数据为样本,基于EVA评价体系对河北银行2010年的经营绩效进行了计算和评价,并提出了完善建议,充分证明了该评价体系的可行性。
[Abstract]:In the modern market economy, the shareholding system has become the most common form of economic organization. And more and more joint-stock enterprises regard the maximization of value as the target of their management. Therefore, in the performance evaluation of enterprises, it is urgent to evaluate the business performance with the financial index centered on the maximization of shareholder value. In order to adapt to the pursuit of shareholder value, EVA is not only a financial index that can evaluate the level of value creation, but also a powerful tool for enterprise value management. It is of great significance to establish the performance evaluation system with EVA as the core. Based on the development of the performance evaluation theory of EVA and the research on the performance evaluation system of domestic joint-stock commercial banks, this paper draws lessons from the domestic and foreign research results. Firstly, the basic concept and calculation method of performance evaluation based on EVA and the superiority of performance evaluation based on EVA are expounded. Secondly, the organizational structure of Hebei Bank and the situation of shareholders' shareholding are introduced. This paper mainly analyzes the history of Hebei Bank's performance evaluation work and the current performance evaluation system, and concludes that the existing performance evaluation system has a single evaluation index, no introduction of EVA and so on. The necessity of establishing a new performance evaluation system based on EVA in Hebei Bank is fully demonstrated. Then, the paper designs systematically the performance evaluation index, index weight and scoring method of Hebei Bank based on EVA. This paper explores a comprehensive evaluation system based on EVA, which is suitable for the actual situation and development needs of Hebei Bank. Finally, this paper takes the relevant financial data of six branches of Hebei Bank on 2010 as a sample. Based on the EVA evaluation system, the paper calculates and evaluates the operation performance of Hebei Bank in 2010, and puts forward some perfect suggestions, which fully proves the feasibility of the evaluation system.
【学位授予单位】：西南石油大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.33

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