我国商业银行EVA绩效影响因素分析

发布时间：2018-07-05 02:59

本文选题：商业银行 + 绩效评价　；参考：《云南财经大学》2014年硕士论文

【摘要】：2001年，自从进入世界贸易组织以来，我国资本市场发展迅猛，国外大量有着先进管理模式的外资银行涌入我国，使我国商业银行面临着强有力的冲击。我国传统的商业银行经营管理理念及模式已不能继续适用于如今激烈的竞争环境。商业银行急需转变传统经营模式，树立价值最大化的经营理念，提升我国商业银竞争能力，已成为一个迫切的需要。 EVA绩效考评模式作为一项先进绩效考评体系，充分考虑了银行的经济增加值，因其充分考虑了银行的各种相关成本，剔除了企业经营管理者可能作假的财务指标，因此，与传统的绩效评价指标相比能更准确、真实地反映银行的绩效。根据EVA管理理念制定的激励机制使得商业银行经营管理者的利益与股东的利益相一致。所以商业银行运用EVA进行绩效考核具有现实的意义。本文就针对我国商业银行EVA影响因素进行分析研究，介绍了商业银行EVA评价体系，梳理出国内外学者对于我国商业银行绩效的研究成果，在国泰安数据库和各个商业银行的年报中找出相关数据，进行EVA的计算，通过对我国14家上市银行2007~2012年的数据进行分析整理，并结合相关研究，，最终找出12个可能影响我国商业银行绩效的因素，运用Eviews软件进行面板数据的回归分析。研究表明固定资产投资比率、资本充足率对我国商业银行的EVA呈现负相关的关系，非利息净收益比率、净利差和居民消费价格与EVA是正相关的关系。总资产、营运效率、银行的存贷款比例、不良贷款率、拨备覆盖率、高管平均薪酬、以及M2增长率都没有通过给定水平的显著性检验。
[Abstract]:Since entering the World Trade Organization in 2001 , China ' s capital market has been developing rapidly . Foreign banks with advanced management modes have been pouring into our country , so that China ' s commercial banks are facing a strong impact . Traditional commercial banks ' management concepts and models cannot continue to be applied to today ' s fierce competition environment . Commercial banks need to change the traditional mode of operation , set up the management idea of maximum value , and upgrade the competitive ability of commercial banks in our country , and become an urgent need .

EVA performance appraisal model as an advanced performance appraisal system , fully considers the bank ' s economic increment value , because it fully considers the bank ' s various related costs , eliminates the financial index that the business manager may be false , therefore , compared with the traditional performance evaluation index can more accurately and truly reflect the performance of the bank . According to the EVA management idea , the incentive mechanism makes the interests of the commercial bank manage the manager consistent with the shareholder ' s interests . Therefore , the commercial bank uses EVA to carry out the performance appraisal has the realistic meaning .

Based on the analysis of EVA influencing factors of commercial banks in China , the paper introduces the EVA evaluation system of commercial banks , sorts out the research results of the performance of commercial banks in China , finds out 12 factors which may affect the performance of commercial banks in China , and finally finds out 12 factors that may affect the performance of commercial banks in China .
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

【参考文献】