基于EVA的我国商业银行绩效管理体系研究

发布时间：2018-05-22 16:26

本文选题：绩效管理 + 商业银行　；参考：《武汉理工大学》2014年硕士论文

【摘要】：随着金融全球化竞争和信息技术的变革，银行业间的竞争更加激烈。国有商业银行要继续保持国际市场竞争中的地位，必须切实将绩效管理摆在重要的战略位置，尽快提高企业绩效管理水平。作为一种有效的管理工具，经济增加值指标及其管理模式很好地反映了企业价值增值目标对绩效管理提出的改良要求。本文基于经济增加值（EVA, Economic value added）的基本理论，试图分析EVA的价值驱动模式及其与绩效管理的关系，设计在EVA导向下的商业银行绩效管理模式，并对商业银行建立基于EVA的绩效管理模式进行实证探讨，为实现商业银行的战略目标提供管理支持，对增强国有商业银行在市场经济中的竞争力有十分现实的意义。本文的主要内容包括：（1）讨论EVA对商业银行绩效管理的影响。绩效管理的理念在商业银行中已经得到了普遍的贯彻和执行，成为企业管理的一项重要工具。但传统的绩效管理仍存在很多弊端，尤其是它还不能很好地传导EVA所反映的价值创造的思想。本文对EVA的理念进行充分的剖析，分析EVA对绩效管理的影响，找到EVA与商业银行绩效管理的切合点。（2）构建基于EVA的商业银行绩效管理模式。在国有商业银行全部实现股份制改造的背景下，商业银行的绩效管理必须与EVA指标契合起来。本文通过分析论述EVA的价值驱动因素，将EVA的驱动因素引入绩效管理系统，在绩效计划、绩效辅导、绩效评价及绩效反馈的全过程中体现EVA的过程管理，将EVA与商业银行绩效管理有机融合起来，构建基于EVA的商业银行绩效管理构架，探索该模式的实施路径。（3）设计基于EVA的商业银行绩效关键指标。本文在明确商业银行发展战略目标的基础上，分析影响商业银行战略目标实现的关键要点，寻找影响商业银行战略目标实现的成功关键因素，，然后通过层层分解到部门和岗位，找到部门和岗位成功关键因素，最后形成可以对成功关键因素进行量化考评的关键绩效指标。国内外研究都表明EVA指标同样适用于商业银行的绩效评价，但就EVA如何与绩效管理有效融合还未有深入研究。本文就这一点展开论述，并结合KPI指标设计和业绩合同的管理，建立基于EVA的商业银行绩效管理体系，给我国商业银行建立现代财务制度和提高银行业的经营绩效提供有益的借鉴经验。
[Abstract]:With the competition of financial globalization and the change of information technology, the competition between banks is more intense. In order to keep the position in the international market competition, the state-owned commercial banks must put the performance management in an important strategic position and improve the performance management level of the enterprises as soon as possible. As an effective management tool, the index of economic added value and its management mode reflect the improvement requirement of enterprise value added target to performance management. Based on the basic theory of EVA and Economic value added), this paper attempts to analyze the value-driven mode of EVA and its relationship with performance management, and designs the performance management model of commercial banks under the guidance of EVA. The paper also makes an empirical study on the establishment of performance management model based on EVA in commercial banks, which provides management support for achieving the strategic objectives of commercial banks, and has a very practical significance for enhancing the competitiveness of state-owned commercial banks in the market economy. The main contents of this paper include: 1) discuss the impact of EVA on performance management of commercial banks. The concept of performance management has been widely implemented and implemented in commercial banks, and has become an important tool of enterprise management. However, the traditional performance management still has many disadvantages, especially it can not transmit the value creation thought reflected by EVA. This paper makes a full analysis of the concept of EVA, analyzes the impact of EVA on performance management, and finds out the relevant points between EVA and performance management of commercial banks. Second, construct the performance management model of commercial bank based on EVA. Under the background that state-owned commercial banks realize the reform of joint-stock system, the performance management of commercial banks must coincide with the EVA index. In this paper, the value drivers of EVA are analyzed, and the driving factors of EVA are introduced into the performance management system. The process management of EVA is embodied in the whole process of performance planning, performance guidance, performance evaluation and performance feedback. This paper combines EVA with performance management of commercial banks, constructs the performance management framework of commercial banks based on EVA, and explores the implementation path of the model. The key performance indicators of commercial banks based on EVA are designed. On the basis of defining the development strategic objectives of commercial banks, this paper analyzes the key points that affect the realization of the strategic objectives of commercial banks, finds out the key factors that affect the success of the realization of the strategic objectives of commercial banks, and then decomposes them to departments and positions through layers. Find out the key factors of department and post success, and finally form the key performance indicators which can be quantified to evaluate the key factors of success. Domestic and foreign studies have shown that the EVA index is also applicable to the performance evaluation of commercial banks, but the effective integration of EVA and performance management has not been further studied. This paper discusses this point and establishes the performance management system of commercial banks based on EVA combined with the design of KPI index and the management of performance contract. It provides useful experience for our commercial banks to establish modern financial system and improve the performance of the banking industry.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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