本文選題：經(jīng)濟(jì)增加值 + 績(jī)效考核　； 參考：《山東理工大學(xué)》2013年碩士論文

【摘要】：隨著我國商業(yè)銀行治理結(jié)構(gòu)的日益完善以及對(duì)資本稀缺性問題的深刻領(lǐng)悟,企業(yè)價(jià)值最大化已成為銀行業(yè)認(rèn)同的經(jīng)營目標(biāo),銀行經(jīng)營重心也從傳統(tǒng)的提高市場(chǎng)份額增加盈利演變?yōu)樵黾庸蓶|價(jià)值上來。自國有商業(yè)銀行陸續(xù)股改上市后,進(jìn)一步改善了公司治理結(jié)構(gòu),提升了核心競(jìng)爭(zhēng)力,經(jīng)營模式由原有的粗放式向重視平衡風(fēng)險(xiǎn)與利潤、重視質(zhì)量效益的集約型模式轉(zhuǎn)變,成為各大國有銀行進(jìn)一步深化改革的重點(diǎn)目標(biāo)。 EVA簡(jiǎn)單的說,就是扣除所有資本成本后的剩余利潤。與傳統(tǒng)的利潤指標(biāo)相比,EVA則考慮了資本的機(jī)會(huì)成本,能更加真實(shí)地衡量企業(yè)的經(jīng)營業(yè)績(jī),因而受到經(jīng)濟(jì)學(xué)界的廣泛關(guān)注,很快得到推廣應(yīng)用。隨著銀行改革發(fā)展進(jìn)程的不斷推進(jìn),以資本約束和價(jià)值創(chuàng)造為核心的現(xiàn)代商業(yè)銀行經(jīng)營理念和管理體系已開始逐步確立,EVA指標(biāo)及績(jī)效考核體系在業(yè)務(wù)經(jīng)營中的重要作用日益凸顯。如何有效地將EVA理論及工具應(yīng)用于銀行價(jià)值管理一直以來是理論界和銀行業(yè)關(guān)注的問題。 本研究將從EVA績(jī)效考核體系在A銀行BK分行的具體應(yīng)用角度,通過分析A銀行BK分行對(duì)現(xiàn)行的EVA績(jī)效考核體系,從內(nèi)容及計(jì)量、周期與流程、形式與方法幾個(gè)方面識(shí)別存在的問題與不足及局限性并制定系統(tǒng)的改進(jìn)方案與對(duì)策,最后提出EVA績(jī)效考核體系的改進(jìn)實(shí)施。
[Abstract]:With the improvement of the governance structure of commercial banks in China and the deep understanding of the problem of capital scarcity, the maximization of enterprise value has become the management goal that the banking industry agrees with. The focus of bank management has changed from increasing market share and increasing profit to increasing shareholder value. Since the state-owned commercial banks have been listed in the stock market one after another, they have further improved their corporate governance structure and enhanced their core competitiveness. The mode of operation has changed from the original extensive mode to the intensive mode of focusing on balancing risks and profits, and attaching importance to quality and efficiency. To become the major state-owned banks to further deepen the reform of the key objectives. EVA is simply the remaining profit after deducting all the cost of capital. Compared with the traditional profit index, EVA takes the opportunity cost of capital into account and can measure the business performance more truthfully. With the development of banking reform, The management concept and management system of modern commercial banks with capital constraint and value creation as the core has gradually established the important role of EVA index and performance appraisal system in business operation. How to effectively apply EVA theory and tools to bank value management has always been the focus of theoretical and banking circles. From the point of view of the application of EVA performance appraisal system in BK branch of Bank A, this study will analyze the current EVA performance appraisal system of Bank A BK Branch, from the aspects of content and measurement, cycle and flow. Form and method to identify the existing problems and shortcomings and limitations, and formulate the system of improvement programs and countermeasures, and finally put forward the implementation of EVA performance evaluation system improvement.
【學(xué)位授予單位】：山東理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.33

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 李山;EVA理論研究的進(jìn)展探析[J];商業(yè)研究;2005年08期

2 郁國培;;應(yīng)構(gòu)建以價(jià)值創(chuàng)造為導(dǎo)向的商業(yè)銀行績(jī)效評(píng)價(jià)體系[J];財(cái)經(jīng)科學(xué);2007年03期

3 林雪;邵麗麗;;EVA并購績(jī)效評(píng)價(jià)指標(biāo)運(yùn)用探討[J];財(cái)會(huì)通訊;2010年05期

4 劉凱;楊鑫;;EVA:企業(yè)價(jià)值思路下的財(cái)務(wù)工具[J];財(cái)會(huì)通訊;2010年14期

5 程楠;杜子平;;淺談企業(yè)并購中EVA估價(jià)模型的構(gòu)建[J];財(cái)會(huì)通訊;2010年20期

6 賈宗武;夏勇;王惠珍;;EVA指標(biāo)在商業(yè)銀行績(jī)效管理中的運(yùn)用[J];財(cái)會(huì)月刊;2008年21期

7 雷鳴;辛江海;;商業(yè)銀行實(shí)施EVA管理提高價(jià)值回報(bào)淺議[J];財(cái)政監(jiān)督;2009年16期

8 鄭海燕;楊陽;;國有商業(yè)銀行建立有效的績(jī)效考評(píng)體系構(gòu)想[J];金融理論與實(shí)踐;2006年06期

9 王盛剛;;商業(yè)銀行運(yùn)用經(jīng)濟(jì)增加值的難點(diǎn)分析[J];金融理論與實(shí)踐;2008年07期

10 任碧云;郭昱;;構(gòu)建科學(xué)的商業(yè)銀行績(jī)效考評(píng)機(jī)制探索——基于國家控股商業(yè)銀行的思考[J];華北金融;2007年12期

相關(guān)碩士學(xué)位論文 前1條

1 周先軍;湖南省建行二級(jí)分行經(jīng)營績(jī)效考評(píng)方法應(yīng)用研究[D];合肥工業(yè)大學(xué);2008年

，

本文編號(hào)：1946179