基于经济增加值的中国银行业绩评价研究

发布时间：2018-03-06 10:22

本文选题：经济增加值　切入点：业绩评价　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：2012年，国资委将经济增加值（EVA）在央企绩效考核中权重提升至50%。很多银行也已应用EVA进行业绩评价。这表明传统业绩考核指标的缺陷已日益明显，用税后净营业利润扣除所有资本成本的余额来评估业绩的EVA方法已得到认可。中国银行内部尚未引入EVA评价业绩，其年报中主要以财政部金融司2011年发布的《金融企业绩效评价方法》进行业绩报告。因此，基于EVA的中国银行业绩评价研究具有较强的理论价值和实践意义。本文运用规范研究方法论述EVA的涵义，厘清EVA与会计收益、经济利润、剩余收益及公允价值的内在联系，论证了EVA包含更多会计信息，优于传统业绩指标，更能反映企业的真实业绩。中国银行业绩评价指标体系存在缺乏统一的核心业绩评价指标、过度依赖传统业绩指标的问题。监管部门对EVA不重视、缺乏银行业应用EVA的方法指引、银行内部管理理念、技术上不成熟等都是制约中国银行应用EVA的因素。本文通过应用EVA对中国银行业绩进行分析，得出现行绩效考核指标高估或错误反映中国银行近3年的业绩和发展趋势的结论；基于EVA回报率视角，笔者认为，英国《银行家》没有真实反映银行的市场地位，这也从数据上论证了EVA在评估中国银行业绩的优势。最后，提出通过改善EVA应用环境、规范银行业应用EVA的方法指引、完善管理信息系统等措施促进中国银行业绩评价对EVA的应用。本文的创新之处在于：采用比较分析法，测算四大国有商业银行同时期的EVA回报率，并与英国《银行家》杂志公布的综合竞争力排名进行对比，，明确了银行的真实市场地位，进一步验证了EVA的优越性。同时，为投资者与监管部门提供了有价值的信息。本文有助于促进中国银行加快应用EVA进行业绩评价的步伐，增强其核心竞争力，实现国有资本保值增值，优化社会资源配置。
[Abstract]:In 2012, SASAC raised the value added of economy (EVA) to 50 points in the performance appraisal of central enterprises. Many banks have also used EVA to evaluate their performance. This shows that the shortcomings of traditional performance assessment indicators have become increasingly obvious. The EVA method of evaluating performance by deducting all capital cost balances from net operating profit after tax has been accepted. The Bank of China has not introduced EVA to evaluate its performance. In its annual report, the financial enterprise performance evaluation method issued by the Financial Department of the Ministry of Finance in 2011 is the main performance report. Therefore, the research on the performance evaluation of the Bank of China based on EVA has strong theoretical value and practical significance. This paper discusses the meaning of EVA by means of normative research, clarifies the internal relationship between EVA and accounting income, economic profit, surplus income and fair value, and proves that EVA contains more accounting information and is superior to traditional performance index. The performance evaluation index system of Bank of China has the problem of lacking unified core performance evaluation index and relying too much on traditional performance index. The supervision department does not attach importance to EVA. The lack of guidance on the application of EVA in the banking sector, the concept of internal management in banks, and the technical immaturity are all factors restricting the application of EVA in Bank of China. This paper analyzes the performance of Bank of China by using EVA. This paper draws the conclusion that the current performance appraisal index overestimates or wrongly reflects the performance and development trend of Bank of China in recent three years. Based on the perspective of EVA rate of return, the author thinks that the Bank of China has not really reflected the market position of the bank in the UK. This also demonstrates the advantages of EVA in evaluating the performance of Bank of China from the data. Finally, the paper puts forward the method guidance to standardize the application of EVA in banking industry by improving the application environment of EVA. Improve the management information system and other measures to promote the Bank of China performance evaluation of the application of EVA. The innovation of this paper lies in: using the comparative analysis method to measure the EVA return rate of the four state-owned commercial banks in the same period, and comparing it with the comprehensive competitiveness ranking published by the British Banker magazine, which makes clear the real market position of the banks. At the same time, it provides valuable information for investors and regulators. This paper will help the Bank of China to speed up the application of EVA for performance evaluation and enhance its core competitiveness. To maintain and increase the value of state-owned capital and optimize the allocation of social resources.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.3;F830.42

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