基于EVA的TS银行业绩评价研究

发布时间：2018-11-08 10:54

【摘要】：近年来,我国银行业获得高速发展,以资本约束和价值创造为核心的现代商业银行经营理念己逐步确立。此外,随着利率市场化改革不断推进、互联网金融迅速扩张,以及外资银行携其先进管理经验进驻国内金融市场,加剧了银行同业间的市场竞争力度。这些行业变化对我国商业银行不仅是发展机遇,更是不小的挑战。TS银行是我国股份制商业银行之一,与行业领先的外资银行相比,还沿袭着以往的管理体制和发展模式,没有实现规模、质量、效益三者统一协调发展。因此,TS银行应该在提高经营效益和完善管理体制的基础上,引入新的指标评价其经营业绩的绩效,以此来提高TS银行的核心竞争力,并推动其业务发展。本文主要通过对TS银行现行业绩评价的分析,指出TS银行现行绩效评价体系中的不足之处,根据EVA指标的调整原则对EVA公式进行调整,计算出TS银行EVA绩效评价指标,提出将业绩评价中引入EVA指标的建议,并将计算得出的EVA指标与原有财务指标进行对比分析,进一步得出融入EVA指标的意义。本文运用EVA业绩评价指标相关理论,结合TS银行自身的特点,引入EVA指标比现行的会计利润更能真实反映TS银行的经营业绩,EVA业绩评价指标能够引入资本成本的概念,能够帮助TS银行树立资本成本意识和经济资本的概念,克服传统计算指标的缺陷,正确评价银行自身的盈利能力和整体价值,使TS银行的管理者着眼于长远利益,提高了其可持续发展能力。同时为我国银行业提供借鉴,提升银行业整体核心竞争能力。
[Abstract]:In recent years, China's banking industry has achieved rapid development, the core of capital constraints and value creation as the core of the modern commercial bank management concept has been gradually established. In addition, with the continuous promotion of interest rate marketization reform, the rapid expansion of Internet finance and the entry of foreign banks into the domestic financial market with their advanced management experience, the market competition between banks has intensified. The changes in these industries are not only an opportunity for the development of commercial banks in China, but also a great challenge. TS Bank is one of the joint-stock commercial banks in our country. Compared with the leading foreign banks in the industry, it also follows the previous management system and development model. No scale, quality, and efficiency of the three unified and coordinated development. Therefore, TS Bank should introduce new indicators to evaluate its performance on the basis of improving management efficiency and improving management system, so as to improve the core competitiveness of TS Bank and promote its business development. Based on the analysis of the current performance evaluation of TS Bank, this paper points out the shortcomings of the current performance evaluation system of TS Bank, adjusts the EVA formula according to the adjustment principle of EVA index, and calculates the EVA performance evaluation index of TS Bank. This paper puts forward the suggestion of introducing EVA index into performance evaluation, and compares the calculated EVA index with the original financial index, and further draws the significance of incorporating EVA index. Based on the theory of EVA performance evaluation index and the characteristics of TS Bank, this paper introduces the EVA index to reflect the operating performance of TS Bank more truly than the current accounting profit, and the EVA performance Evaluation Index can introduce the concept of capital cost. It can help TS bank to set up the concept of capital cost and economic capital, overcome the defects of traditional calculation index, correctly evaluate the profitability and overall value of the bank itself, and make the manager of TS bank focus on the long-term benefit. Improved its ability of sustainable development. At the same time, to provide reference for our banking industry, enhance the core competitiveness of the banking industry as a whole.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

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