中国建设银行进行EVA的价值管理应用研究

发布时间：2018-04-01 01:37

本文选题：经济增加值(EVA)　切入点：商业银行　出处：《天津财经大学》2014年硕士论文

【摘要】：目前,银行业已成为我国金融体系的核心部分,在国民经济体系中不可或缺,因而银行业能否稳健发展对于我国金融体系而言至关重要。传统的企业价值评估方法虽然可以用来评价企业是否值得投资,但并未考虑到企业进行投资时所产生的资金成本。经济增加值,即EVA,可以反映出企业的净利润通过进行有关会计调整后超出其投资成本的部分,英文全称为Economic Value Added。EVA对企业进行价值评估这一方法,不仅考虑到了企业的债务资本还考虑到了企业的权益资本,因此可以更为真实的体现出企业的经营成果,从而构建成一种科学的企业绩效评价体系。所以,建行引入EVA价值管理体系,并进一步地健全和完善该体系,对建行以及我国商业银行今后的发展至关重要。本文首先从国内、国外两个角度对EVA的理论研究进行了综述,并在此基础上先后介绍了EVA相关理论基础、EVA的计算以及其相对传统指标的优势,然后,通过一个典型的建行对EVA价值管理体系的应用的施行案例说明了EVA价值管理体系应用于建行的必要性,并介绍了建行实施EVA价值管理的引入过程,同时也对建行在实施EVA价值管理的过程中所需要调整的主要项目进行了分析,并对建行在施行EVA价值管理的前后情况做出了对比分析。最后,通过建行应用EVA价值管理体系的案例研究分析,对我国商业银行EVA绩效考核评价体系的进一步完善提出了相应的对策与建议。
[Abstract]:At present, the banking industry has become the core part of China's financial system and is indispensable in the national economic system. Therefore, whether the banking industry can develop steadily is of great importance to the financial system of our country. Although the traditional enterprise value evaluation method can be used to evaluate whether the enterprise is worth investing, The economic added value, or EVA, can reflect the excess of the net profit of the enterprise over its investment cost through the relevant accounting adjustments. The Economic Value Added.EVA method not only considers the debt capital of the enterprise but also the equity capital of the enterprise, so it can reflect the management achievement of the enterprise more truthfully. Therefore, it is very important for CCB to introduce EVA value management system and perfect the system for the future development of CCB and commercial banks in China. This paper summarizes the theoretical research of EVA from two angles abroad, and then introduces the calculation of EVA and its advantages over traditional indexes. This paper illustrates the necessity of applying EVA value management system to CCB through a typical application case of EVA value management system, and introduces the introduction process of EVA value management in CCB. At the same time, it also analyzes the main items that need to be adjusted in the process of implementing EVA value management, and makes a comparative analysis on the situation of CCB before and after the implementation of EVA value management. Finally, Through the case study and analysis of China Construction Bank's application of EVA value management system, this paper puts forward the corresponding countermeasures and suggestions for the further improvement of the EVA performance appraisal system of commercial banks in China.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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