基于EVA的BJ银行业绩评价研究

发布时间：2018-02-11 12:40

本文关键词： 经济增加值业绩评价 BJ银行　出处：《中国地质大学(北京)》2017年硕士论文　论文类型：学位论文

【摘要】：自21世纪我国加入WTO以后,国外一些先进的科学技术和经营管理的模式随之也引入我国,众所周知,至此我国的资本市场如雨后春笋般繁荣发展,在国民经济近些年的发展中,金融行业占据着及其重要的影响地位,它与国民经济的持续稳定的发展有着密不可分的关系,而在金融行业中,银行业处于举足轻重的地位,所以积极提高银行业的经营业绩便成为迫切的需求。由于对银行业的经济环境和自身资本结构的特殊性的重大影响,各大银行在特定的范围内都面临着忽视资本成本、目标定位的范围太过于狭窄等种种的发展障碍。经济增加值(EVA)考虑了股权资本的机会成本,把债务成本和股权成本从税后净利润中扣除。就目前的情况而言经济增加值在我国的银行中对价值管理的一些基本体系和概念已经开始逐步的进行探究,而这一体系在国外银行中早已经运用的相对完善和成熟。本文基于EVA的基本理论,对EVA计算过程中有关的会计科目的调整进行了分析,详细的在文章中介绍了在EVA过程中调整后的总投资资本、企业税后经营利润、权益资本等指标应该如何去确定。同时根据BJ银行资本结构和业务范围的特殊性,研究了EVA在BJ银行业绩评价中如何合理应用。最后,本文选择选取BJ银行近5年的数据进行研究,总结并且计算出EVA指标,并使用EVA业绩评价指标对BJ银行经营业绩分别进行了近五年综合分析和年度分析,并针对如何把BJ银行的经营业绩在未来有效的应用EVA业绩评价指标来提高,可以进一步改变企业成败观、经营者的经营理念和面对盈亏的正确观念。
[Abstract]:Since 21th century, after China joined the WTO, some advanced science and technology and the mode of management and management of foreign countries have been introduced into our country. As we all know, the capital market of our country has been booming and developing in recent years. The financial industry occupies an important position of influence, which is closely related to the sustained and stable development of the national economy. In the financial industry, the banking industry is in a pivotal position. As a result of the great influence on the economic environment of the banking industry and the particularity of its own capital structure, all the major banks are facing the neglect of the capital cost within a specific scope. The scope of target positioning is too narrow and other obstacles to development. EVA takes into account the opportunity cost of equity capital. Deducting the cost of debt and equity from net profit after tax. In the present situation, some basic systems and concepts of value management in Chinese banks have been gradually explored. This system has been used in foreign banks relatively well and maturely. Based on the basic theory of EVA, this paper analyzes the adjustment of accounting subjects in the process of EVA calculation. In this paper, the author introduces how to determine the adjusted total investment capital, after-tax operating profit, equity capital and so on in the process of EVA. At the same time, according to the particularity of the capital structure and business scope of BJ bank, How to apply EVA in BJ bank performance evaluation is studied. Finally, this paper selects the data of BJ bank in recent 5 years to study, summarizes and calculates the EVA index. Using the EVA performance evaluation index, BJ bank's operating performance is analyzed in the last five years and the annual analysis, and how to improve the BJ bank's operating performance by using the EVA performance evaluation index effectively in the future. It can further change the concept of success or failure of the enterprise, the management idea of the operator and the correct idea of facing profit and loss.
【学位授予单位】：中国地质大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F272.5

【相似文献】