商业银行EVA管理与绩效考核研究

发布时间：2018-02-24 08:50

本文关键词： 经济增加值哲学内涵银行绩效管理　出处：《山东大学》2014年硕士论文　论文类型：学位论文

【摘要】：经济增加值有其长远的历史渊源和深刻的理论基础,最早由美国思滕思特公司提出,但作为一套先进的管理工具,广泛应用于企业管理领域,则是近年来的突破。经济增加值是企业净经营利润减去对投资在该企业所有资本的机会成本的合计估算,结果表明一定时期内企业为股东创造了多少价值。本文首先通过经济增加值与会计利润、资本成本与机会成本概念的对比分析,阐述了经济增加值概念的内涵,指出该指标具有成本覆盖全面、符合股东价值最大化、具有长远性和清晰性等显著特征。通过创造性的运用马克思哲学的基本观点,对“经济增加值”进行了内涵思辩和挖掘,辨证的去理解和把握其实质,做出了经济增加值具有系统性、平衡性、持久性、全局性等四个层面特性的基本判断。其次,从银行经营实践的角度,由于经济增加值具有有效性、先进性和系统性等特点,得出了经济增加值是衡量价值最大化的适用指标这一重要结论,银行在其经营管理、绩效评价和激励约束制度建设中,引入经济增加值有其合理性和必要性。在此基础上,本文从建立EVA绩效评价指标、EVA激励制度、EVA管理体系三个维度探讨构建经济增加值考核体系基本思路。根据企业的不同特点,对会计利润进行调整,计算出经济增加值。为促使管理人象所有者那样关心企业业绩的改进,把EVA总额或增长数额的一个固定比例作为奖金支付给管理人,建立起有效的激励机制。由于EVA是一个大财务的概念,贯穿银行经营全过程,因此通过搭建EVA管理体系,把银行的经营目标聚焦到价值创造上。同时结合银行改革发展的实际,论述了经济增加值考核的局限性,即在考虑长期价值创造能力方面有所不足、对不易货币化计量的资源和潜力考虑不足和对资本的收益性考虑不足。为弥补其不足,考虑增加非财务指标的考核,引入平衡计分卡进行业绩衡量和绩效评价。其中EVA占主要比重,客户、流程、员工学习成长作为重要补充。最后本文从五个方面提出了提高经济增加值的主要途径,即：树立价值最大化理念,建立以经济增加值为核心的绩效评价机制；加强经济资本预算管理,体现风险和效益相匹配的资产和业务组合策略；超常规发展中间业务,实现收入渠道的多元化；提高资产质量,体现风险控制创造价值；实施全面成本管理,体现财务管理创造价值。
[Abstract]:Economic value added has its long-term historical origin and profound theoretical foundation. It was first put forward by Stenster Company of the United States, but as a set of advanced management tools, it is widely used in the field of enterprise management. The economic added value is the total estimate of the opportunity cost of investing all the capital in the enterprise, and the result shows how much value the enterprise has created for the shareholders in a certain period of time. Firstly, through the comparative analysis of the concepts of economic added value and accounting profit, capital cost and opportunity cost, this paper expounds the connotation of the concept of economic added value, and points out that the index has comprehensive cost coverage and accords with the maximization of shareholder value. Through the creative use of the basic viewpoint of Marxist philosophy, the connotation of "economic added value" is considered and excavated, and the essence of it is understood and grasped dialectically. It makes the basic judgment that the economic added value has the characteristics of systematicness, balance, persistence and overall situation. Secondly, from the point of view of banking practice, the economic added value has the characteristics of validity, advanced nature and systematicness. This paper draws an important conclusion that economic added value is the applicable index to measure the maximization of value. It is reasonable and necessary for banks to introduce economic added value in their management, performance evaluation, incentive and restraint system construction. This paper discusses the basic ideas of establishing EVA performance evaluation index and EVA incentive system and EVA management system. According to the different characteristics of enterprises, the paper adjusts the accounting profits. To encourage managers to be as concerned with the improvement of the performance of the business as the owner, a fixed proportion of the total or growth of EVA is paid to the manager as a bonus. Because EVA is a big financial concept, it runs through the whole process of bank management, so by setting up the EVA management system, the management goal of the bank is focused on the value creation. At the same time, it combines the reality of the bank reform and development. This paper discusses the limitation of the assessment of economic added value, that is, the deficiency in the consideration of long-term value creation ability, the insufficient consideration of resources and potential that are not easily measured by monetization, and the insufficient consideration of the profitability of capital. Consider increasing the assessment of non-financial indicators, introduce balanced scorecard for performance measurement and performance evaluation. Among them, EVA accounts for the main proportion, customer, process, Finally, this paper puts forward the main ways to improve the economic added value from five aspects: establishing the concept of value maximization and establishing the performance evaluation mechanism with economic added value as the core; Strengthen the management of economic capital budget, reflect the strategy of assets and business combination that match risk and benefit, develop the intermediate business in an extraordinary way, realize the diversification of revenue channels, improve the quality of assets, and embody the risk control to create value; Implement total cost management, reflect financial management to create value.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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