本文選題：經濟增加值 + 績效考核�。� 參考：《山東理工大學》2013年碩士論文

【摘要】：隨著我國商業(yè)銀行治理結構的日益完善以及對資本稀缺性問題的深刻領悟,企業(yè)價值最大化已成為銀行業(yè)認同的經營目標,銀行經營重心也從傳統(tǒng)的提高市場份額增加盈利演變?yōu)樵黾庸蓶|價值上來。自國有商業(yè)銀行陸續(xù)股改上市后,進一步改善了公司治理結構,提升了核心競爭力,經營模式由原有的粗放式向重視平衡風險與利潤、重視質量效益的集約型模式轉變,成為各大國有銀行進一步深化改革的重點目標。 EVA簡單的說,就是扣除所有資本成本后的剩余利潤。與傳統(tǒng)的利潤指標相比,EVA則考慮了資本的機會成本,能更加真實地衡量企業(yè)的經營業(yè)績,因而受到經濟學界的廣泛關注,很快得到推廣應用。隨著銀行改革發(fā)展進程的不斷推進,以資本約束和價值創(chuàng)造為核心的現代商業(yè)銀行經營理念和管理體系已開始逐步確立,EVA指標及績效考核體系在業(yè)務經營中的重要作用日益凸顯。如何有效地將EVA理論及工具應用于銀行價值管理一直以來是理論界和銀行業(yè)關注的問題。 本研究將從EVA績效考核體系在A銀行BK分行的具體應用角度,通過分析A銀行BK分行對現行的EVA績效考核體系,從內容及計量、周期與流程、形式與方法幾個方面識別存在的問題與不足及局限性并制定系統(tǒng)的改進方案與對策,最后提出EVA績效考核體系的改進實施。
[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.
【學位授予單位】：山東理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F832.33

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