EVA在我国商业银行绩效评价中的应用研究

发布时间：2018-09-11 12:37

【摘要】：随着我国金融市场的开放和金融体制改革的深入,银行业正经历巨大而深刻的变革。绩效评价作为实现银行改革目标的重要环节,必须以银行经营战略目标为导向。我国商业银行的治理机制正逐步向价值管理过渡,与此相适应,商业银行在绩效评价方面也逐步向衡量企业价值评价指标转变。经济增加值(EVA)作为反映经济资本增值或股东价值的新型指标,有利于引导银行实现企业价值最大化的经营目标,因而越来越受到我国商业银行的关注。商业银行应用EVA指标进行绩效评价,能够有效控制、节约经济资本成本。但目前EVA在我国商业银行绩效评价中的实践应用还停留在单纯财务评价指标的范畴内,没有充分考虑非财务层面影响因素,难以实现银行全方位的绩效考核与价值管理。鉴于此,本文从EVA理论和绩效评价理论出发,采用定性与定量分析相结合、理论研究与实证研究相结合的研究方法,就如何实现EVA在我国商业银行绩效评价中的有效应用进行分析研究。首先,本文在阐述EVA与绩效评价相关理论研究成果的基础上,对EVA在国内外商业银行绩效评价中的应用现状进行分析研究。其次,基于EVA的基本模型和商业银行的特殊性,确定了我国商业银行适用的EVA计算方法并进行实际测算,定性与定量地阐述EVA相对于传统绩效评价指标突显的优越性。最后,鉴于EVA作为单一考核指标的不足,将EVA与BSC相结合,构建我国商业银行EVA-BSC综合绩效评价模型,并以中国建设银行为例,对构建的综合绩效评价模型进行实证分析。本文考虑到EVA的局限性及其与平衡计分卡绩效评价法的互补优势,提出对单纯EVA绩效评价法的改进思路,通过有机融合EVA与BSC,创造性地建立我国商业银行以EVA为核心的平衡计分卡综合绩效评价模型,从EVA、财务、客户、内部流程、学习与发展五个维度进行指标设计及说明,为全面综合地考核、掌握和调整银行经营绩效提供了有效渠道。
[Abstract]:With the opening of the financial market and the deepening of the financial system reform, the banking industry is undergoing tremendous and profound changes. Performance evaluation, as an important link to realize the goal of bank reform, must be guided by the strategic target of bank management. The governance mechanism of commercial banks in our country is gradually transitioning to value management. In accordance with this, the performance evaluation of commercial banks is also gradually changing to the evaluation index of enterprise value. As a new index to reflect the increment of economic capital or the value of shareholders, the value added of economy (EVA) is helpful to guide the banks to realize the management goal of maximizing the value of enterprises, so it has been paid more and more attention to by commercial banks in our country. Commercial banks can effectively control and economize the cost of economic capital by using EVA index to evaluate their performance. But at present, the practical application of EVA in the performance evaluation of commercial banks in our country is still within the scope of pure financial evaluation index, and it is difficult to realize the comprehensive performance appraisal and value management of banks because of the lack of consideration of non-financial factors. In view of this, starting from EVA theory and performance evaluation theory, this paper adopts the research method of combining qualitative and quantitative analysis, theoretical research and empirical research. This paper analyzes and studies how to realize the effective application of EVA in the performance evaluation of commercial banks in China. First of all, based on the theoretical research results of EVA and performance evaluation, this paper analyzes the application status of EVA in performance evaluation of commercial banks at home and abroad. Secondly, based on the basic model of EVA and the particularity of commercial banks, this paper determines the applicable EVA calculation method of commercial banks in our country and carries on the actual calculation, and explains qualitatively and quantitatively the superiority of EVA compared with the traditional performance evaluation index. Finally, in view of the lack of EVA as a single assessment index, the paper combines EVA and BSC to construct the EVA-BSC comprehensive performance evaluation model of commercial banks in China, and takes China Construction Bank as an example to make an empirical analysis on the constructed comprehensive performance evaluation model. Considering the limitation of EVA and its complementary advantages with the balanced Scorecard performance evaluation method, this paper puts forward an improved approach to the pure EVA performance evaluation method. Through the organic integration of EVA and BSC, the author creatively establishes the comprehensive performance evaluation model of balanced Scorecard with EVA as the core of Chinese commercial banks, and designs and explains the index from the five dimensions of EVA, finance, customer, internal process, learning and development. It provides an effective channel for comprehensive assessment, mastery and adjustment of bank performance.
【学位授予单位】：天津科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33;F830.42

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