本文選題：上市商業(yè)銀行　切入點：EVA　出處：《中國石油大學(xué)（華東）》2013年碩士論文

【摘要】：商業(yè)銀行作為儲蓄者和投資者之間的橋梁，在各國的經(jīng)濟(jì)體系中占有核心地位。目前我國共有16家上市銀行，商業(yè)銀行的發(fā)展正走向市場化和規(guī)�；�，這為我國銀行業(yè)的健康穩(wěn)定發(fā)展掃除了體制上的障礙，也預(yù)示著銀行業(yè)巨大的發(fā)展?jié)摿�。�?006年來，我國實現(xiàn)了銀行業(yè)的全面開放，這給我國銀行業(yè)帶來了巨大的競爭和挑戰(zhàn)。此后，2008年爆發(fā)的金融危機(jī)使全球經(jīng)濟(jì)陷入了活力不足的困境，中國經(jīng)濟(jì)也不可避免的受到一定的沖擊。 在這樣的背景下，將商業(yè)銀行價值最大化作為其經(jīng)營管理的最終目標(biāo)，已成為銀行股東及其經(jīng)營者的共識，銀行的發(fā)展也從負(fù)債管理和資產(chǎn)管理階段進(jìn)入價值管理的新階段，從傳統(tǒng)意義上的如何增加市場份額、增加盈利逐步演化為如何增加股東價值。 因此，本文引入了目前國際上廣泛應(yīng)用的經(jīng)濟(jì)增加值（Economic ValueAdded，以下簡稱EVA）評價方法，，構(gòu)造出適合我國上市商業(yè)銀行的測算公式，并進(jìn)行測算和分析；進(jìn)而在歸納總結(jié)上市商業(yè)銀行價值評價方法以及價值驅(qū)動因素理論的基礎(chǔ)上，將EVA指標(biāo)層層分解，得出資產(chǎn)規(guī)模、資產(chǎn)質(zhì)量、盈利能力、業(yè)務(wù)創(chuàng)新能力、成本費用管理能力、風(fēng)險管理能力和治理結(jié)構(gòu)七項影響因素；繼而構(gòu)造以EVA回報率為因變量，以總資產(chǎn)自然對數(shù)、凈資產(chǎn)凈利息率等15個指標(biāo)為自變量的回歸模型，采用向后剔除法，針對2005-2011年16家上市商業(yè)銀行的數(shù)據(jù)進(jìn)行測算和分析，得出實證結(jié)果。最后針對性的提出提高我國商業(yè)銀行價值創(chuàng)造能力的對策與建議，以期為我國上市商業(yè)銀行的發(fā)展提供一定的理論參考和實踐指導(dǎo)。
[Abstract]:As a bridge between savers and investors, commercial banks play a central role in the economic systems of various countries. At present, there are 16 listed banks in China, and the development of commercial banks is moving towards marketization and scale. This has cleared away the institutional obstacles for the healthy and stable development of China's banking industry, and also indicated the huge development potential of the banking industry. Since 2006, China has realized the full opening of the banking industry. Since then, the financial crisis broke out in 2008 has brought the global economy into a difficult position of invigoration, and the Chinese economy has inevitably been hit by a certain degree of impact. Under this background, taking the value maximization of commercial banks as the ultimate goal of its management has become the consensus of the shareholders and their managers, and the development of banks has also moved from the stage of liability management and asset management to a new stage of value management. From the traditional sense how to increase market share and increase profits gradually evolved into how to increase shareholder value. Therefore, this paper introduces the economic added value added (EVA) evaluation method which is widely used in the world at present, constructs the calculation formula suitable for the listed commercial banks of our country, and carries on the calculation and analysis; Then, on the basis of summing up the value evaluation method and the theory of value driving factor of listed commercial bank, the paper decomposes EVA index layer by layer, and obtains asset scale, asset quality, profit ability, business innovation ability, cost and expense management ability. There are seven influencing factors of risk management ability and governance structure, and then a regression model with 15 indexes, such as natural logarithm of total assets and net interest rate of net assets as independent variables, is constructed, which takes EVA return rate as dependent variable, and adopts backward elimination method. This paper calculates and analyzes the data of 16 listed commercial banks from 2005 to 2011, and obtains the empirical results. Finally, it puts forward some countermeasures and suggestions to improve the value creation ability of Chinese commercial banks. In order to provide some theoretical reference and practical guidance for the development of listed commercial banks in China.
【學(xué)位授予單位】：中國石油大學(xué)（華東）
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F832.33;F830.42

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本文編號：1654769