基于EVA理论的ZS银行绩效评价研究

发布时间：2018-01-14 05:16

本文关键词：基于EVA理论的ZS银行绩效评价研究　出处：《山东财经大学》2015年硕士论文　论文类型：学位论文

【摘要】：商业银行是以实现利润最大化和股东财富最大化作为其主要经营目标的机构。从目前来看,我国国内商业银行经营形势日趋严峻,金融管制逐步解除,竞争日趋激烈;利率市场化改革的脚步越来越快推进,商业银行传统存贷款利差的盈利空间逐步压缩;监管机构力度逐渐增强,对商业银行的不良贷款新增、资本充足率等方面的监管逐步加强,对商业银行的经营也提出了较高的要求。在此背景下,对商业银行绩效评价进行研究,以充分发挥绩效评价在商业银行传导战略、衡量价值和配置资源等方面的作用,具有非常重要的意义。然而商业银行由于其经营范围的特殊性,针对一般企业的绩效评价的相关研究成果还没有办法全部移植到商业银行上,目前来看国内外关于EVA价值理论在商业银行绩效评价应用中的理论基础还缺乏系统、深入的研究,绩效评价的研究框架还有待完善。本文以ZS银行为例,从ZS银行基于绩效评价的实际出发,基于EVA价值理论对商业银行绩效评价的理论和实务问题进行研究,探讨商业银行建立起以EVA为核心的绩效考核评价体系的实现路径。本文共分为五部分,主要内容包括:第一、二章介绍了国内外关于EVA价值理论应用于商业银行绩效评价的研究现状、并对商业银行、商业银行绩效管理和EVA模型概念进行了介绍,并对商业绩效管理理论和方法进行了阐述,由此构建全文的理论框架。第三章以ZS银行绩效评价为例,对ZS银行概况、其绩效管理发展过程及存在的问题及成因进行了分析。第四章主要结合ZS银行的情况对基于EVA理论构建商业银行多维绩效评价框架进行了探讨。第五章基于上述研究情况,提出了完善ZS银行绩效管理体系的合理建议。综上所述,商业银行绩效评价需在加大基础信息管理力度的基础上,加快综合绩效平台的搭建,同时要拓展绩效评价路径,建立起机构、部门、产品、人员多位一体的绩效评价体系。
[Abstract]:Commercial banks are the organizations whose main business objectives are to maximize profits and maximize shareholders' wealth. At present, the situation of domestic commercial banks is becoming more and more serious, and the financial regulation is gradually lifted. Increasingly fierce competition; The pace of interest rate marketization reform is advancing more and more quickly, the profit space of traditional deposit and loan interest rate difference of commercial bank is gradually compressed; The regulatory body gradually strengthened, the non-performing loans of commercial banks increased gradually, the capital adequacy rate and other aspects of supervision gradually strengthened, commercial banks also put forward higher requirements for the operation. In this context. This paper studies the performance evaluation of commercial banks in order to give full play to the role of performance evaluation in the transmission strategy of commercial banks, the measurement of value and the allocation of resources. However, due to the particularity of its business scope, the research results of performance evaluation for general enterprises have not been transplanted to commercial banks. At present, the theoretical basis of the application of EVA value theory in the performance evaluation of commercial banks is still lack of systematic, in-depth research, performance evaluation research framework has yet to be improved. This paper takes ZS Bank as an example. Based on the performance evaluation of ZS bank, this paper studies the theory and practice of commercial bank performance evaluation based on EVA value theory. This article is divided into five parts. The main contents are as follows: first. The second chapter introduces the domestic and foreign research on the application of EVA value theory to the performance evaluation of commercial banks, and introduces the concepts of commercial banks, commercial bank performance management and EVA model. And the business performance management theory and method are elaborated, and the theoretical framework of the full text is constructed. Chapter three takes the performance evaluation of ZS Bank as an example to the general situation of ZS Bank. The development process, existing problems and causes of its performance management are analyzed. Chapter 4th mainly discusses the multi-dimensional performance evaluation framework of commercial banks based on EVA theory combined with the situation of ZS bank. 5th chapters. Based on the above research. To sum up, the performance evaluation of commercial banks should accelerate the construction of comprehensive performance platform on the basis of strengthening the management of basic information. At the same time, we should expand the path of performance evaluation and set up a multi-position performance evaluation system of institutions, departments, products and personnel.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F830.42;F832.33

【参考文献】