基于EVA的中國工商銀行經(jīng)營績(jī)效研究
本文選題:經(jīng)濟(jì)增加值 + 工商銀行; 參考:《西北大學(xué)》2013年碩士論文
【摘要】:隨著經(jīng)濟(jì)全球化的發(fā)展,我們國家的經(jīng)濟(jì)也邁入了新的臺(tái)階,而商業(yè)銀行在經(jīng)濟(jì)全球化的過程中,也面臨著越來越大的競(jìng)爭(zhēng),尤其是國有銀行的發(fā)展。國有銀行在發(fā)展的過程中,受到了國家政策的保護(hù)和青睞,其在發(fā)展的過程中存在著很大的問題。所以本篇文章正是基于這個(gè)出發(fā)點(diǎn),提出了對(duì)工商銀行的績(jī)效考核的研究。而經(jīng)濟(jì)增加值理論又是一種比較有優(yōu)勢(shì)的績(jī)效考核理論,它引入中國也有一定的時(shí)間。因此本文主要選擇了具有代表性的中國工商銀行作為研究對(duì)象。 本文主要是以經(jīng)濟(jì)增加值理論為核心,把中國工商銀行作為研究對(duì)象,文中主要以經(jīng)濟(jì)增加值理論和績(jī)效考核理論為基礎(chǔ),分析了現(xiàn)在的績(jī)效評(píng)價(jià)的狀況,采用了案例分析方法和比較分析方法,主要是對(duì)中國工商銀行先進(jìn)行單獨(dú)的分析,分析了其財(cái)務(wù)報(bào)表,以及計(jì)算出了一些傳統(tǒng)的財(cái)務(wù)指標(biāo),除此之外,還計(jì)算出了經(jīng)濟(jì)增加值指標(biāo),并且把計(jì)算出的經(jīng)濟(jì)增加值和傳統(tǒng)的財(cái)務(wù)指標(biāo)進(jìn)行了對(duì)比,得出了經(jīng)濟(jì)增加值優(yōu)于傳統(tǒng)的考核指標(biāo)。而且還把中國工商銀行和中國銀行、中國建設(shè)銀行進(jìn)行了比較,分析了經(jīng)濟(jì)增加值的優(yōu)勢(shì)。針對(duì)計(jì)算出來的經(jīng)濟(jì)增加值,提出了基于該增加值的績(jī)效考核方法,從而能夠最大限度的促進(jìn)員工們工作的積極性,并且發(fā)揮經(jīng)濟(jì)增加值方法的優(yōu)點(diǎn)。文章最后對(duì)工商銀行在應(yīng)用該指標(biāo)進(jìn)行評(píng)價(jià)時(shí)出現(xiàn)的問題提出了相應(yīng)的改進(jìn)方法和建議。本文的貢獻(xiàn)主要在于通過對(duì)工商銀行應(yīng)用經(jīng)濟(jì)增加值評(píng)價(jià)方法進(jìn)行論證,進(jìn)而能夠使該方法在其他銀行甚至是更廣泛的范圍內(nèi)應(yīng)用。
[Abstract]:With the development of economic globalization, the economy of our country has entered a new stage, and commercial banks are facing more and more competition in the process of economic globalization, especially the development of state-owned banks. In the process of development, state-owned banks are protected and favored by national policies, and there are many problems in the process of development. Therefore, this article is based on this starting point, put forward the ICBC performance evaluation research. The theory of economic added value is a more advantageous theory of performance appraisal, and it has been introduced into China for a certain time. Therefore, this paper mainly chooses the representative Industrial and Commercial Bank of China as the research object. This paper mainly takes the economic value added theory as the core, takes the Industrial and Commercial Bank of China as the research object, mainly based on the economic added value theory and the performance appraisal theory, analyzes the present performance appraisal condition. This paper adopts case analysis method and comparative analysis method, mainly makes a separate analysis of ICBC, analyzes its financial statements, and calculates some traditional financial indicators. In addition, The economic added value index is also calculated and compared with the traditional financial index, and the economic added value is better than the traditional assessment index. It also compares ICBC with Bank of China and China Construction Bank, and analyzes the advantages of economic added value. According to the calculated economic added value, this paper puts forward the performance evaluation method based on the added value, which can maximize the enthusiasm of the employees and give full play to the advantages of the economic added value method. Finally, the paper puts forward the corresponding improvement methods and suggestions to the problems in the evaluation of ICBC. The contribution of this paper mainly lies in the demonstration of ICBC's application of economic added value evaluation method, and then it can be applied in other banks or even in a wider range.
【學(xué)位授予單位】:西北大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2013
【分類號(hào)】:F832.33
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