XX银行基于细分产品的经济利润考核方法研究

发布时间：2018-01-31 23:43

本文关键词： 细分产品经济利润考核方法　出处：《电子科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：在利率市场化催生国内银行业发展转型的背景下,本文研究了商业银行如何通过基于细分产品的经济利润考核来深化经济利润(EVA)理论的实际运用问题。由于国外权威的EVA理论认为其计算是由财务报表的税后利润调整而来的,即EVA=税后利润-经济资本成本,由此使EVA指标的运用出现了某种局限性--其核算及使用似乎只能对企业法人及具有财务报表的内部机构。本文从商业银行业务经营的产品、客户和客户经理等微观层面的考核评价及导向机制入手,在借鉴有关研究文献和XX银行案例分析的基础上,运用EVA的核心原理,研究提出了构建基于细分产品的经济利润考核体系,从而把经济利润指标的实际运用延伸到商业银行基层业务前沿。本文的创新在于:经济利润指标的核算打破了由财务报表调整计算的传统思维,主张依据微观经营事项原始的业绩信息和内部全面的成本、收益计价信息进行绩效报表重构。案例研究发现:商业银行融合了对业务经营的数量、价格、质量及资源消耗等要素全面要求的经济利润考核导向在有效传递到业务一线后,会自发成为基层业务单元面对具体业务事项时进行事前分析、事中选择和事后总结的依据,从而有利于绩效考核由结果管理到过程导向的提升。商业银行基于细分产品的经济利润考核体系的应用价值在于:经济利润指标不仅在业务微观层面可用,而且非常有利于机构整体层面的多维度细分管理,进而真正形成上下一致的业绩评价标准和统一的经营导向。
[Abstract]:In the interest rate market led to the domestic banking industry under the background of transition, this paper studies the commercial banks to adopt a niche product evaluation based on economic profit to deepen economic profit (EVA) application of question theory. Because foreign authoritative EVA theory that is computed by the financial statements of the adjusted profit after tax and EVA= economic profit after tax cost of capital, so that the application of EVA index has some limitations -- the use of accounting and legal person of the enterprise and has seemed to be the financial statements of the internal mechanism. This article from the commercial bank's business products, starting with the evaluation and guiding mechanism of the customer and customer manager of the micro level, on the basis of analysis the related literatures and the case of XX bank, with the core principle of EVA, research proposed a niche product evaluation system based on economic profit, thus the The practical application of economic profit index extends to the grassroots level business of commercial banks in frontier. The innovation of this paper is: economic profit index calculation to break the traditional thinking computation by adjustment of the financial statements, claims based on micro business matters the original performance information and internal comprehensive cost, income valuation information for the performance report of reconstruction. The case study found: commercial bank the price of the number of integration, business, economic profit oriented quality and resource consumption and other factors in the overall requirements effectively delivered to the business line, will become a spontaneous ex ante analysis of grassroots business units face specific business matters, and things in hindsight according to performance appraisal results by management process oriented promotion. Commercial banks value niche product economic profit evaluation system based on economic profit index is not It is available only at the micro level of business, and it is very conducive to the multi-dimensional segmentation management of the whole level of the organization, so as to truly form a consistent performance evaluation standard and a unified business orientation.

【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.3;F830.42

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