本文選題：EVA + 績效評價(jià)��； 參考：《吉林大學(xué)》2013年碩士論文

【摘要】：商業(yè)銀行是經(jīng)營貨幣的特殊企業(yè)，其在社會(huì)生產(chǎn)和金融領(lǐng)域的作用備受矚目。最近幾年，金融自由化和全球化使世界經(jīng)濟(jì)呈大幅度波動(dòng)，使金融市場乃至銀行業(yè)也呈不穩(wěn)定性態(tài)勢。商業(yè)銀行重要的經(jīng)濟(jì)地位和高風(fēng)險(xiǎn)性決定了經(jīng)營管理的有效性不僅關(guān)乎自身的健康發(fā)展，對整個(gè)行業(yè)乃至國民經(jīng)濟(jì)都有深刻影響。在當(dāng)前金融市場日益開放，商業(yè)銀行競爭不斷加劇的“新經(jīng)濟(jì)”時(shí)代，由于商業(yè)銀行績效對自身發(fā)展有著具有舉足輕重的作用，所以我國商業(yè)銀行構(gòu)建科學(xué)有效的績效管理體系就變得尤為重要，對于商業(yè)銀行績效評價(jià)方面的研究也越來越引起商業(yè)銀行股東及管理者的關(guān)注。隨著資本市場的快速發(fā)展，公司治理結(jié)構(gòu)的日益完善，，商業(yè)銀行的經(jīng)營目標(biāo)已經(jīng)由“資產(chǎn)規(guī)模最大化”“利潤最大化”逐步過渡為“商業(yè)銀行價(jià)值最大化”，為這種經(jīng)營目標(biāo)的實(shí)現(xiàn)做出努力是股東、管理者和員工的共同選擇。在這種條件下，一種符合“商業(yè)銀行價(jià)值最大化”經(jīng)營目標(biāo)的評價(jià)指標(biāo)EVA應(yīng)運(yùn)而生，它彌補(bǔ)了傳統(tǒng)財(cái)務(wù)指標(biāo)在業(yè)績衡量方面的不足，成為一種新的科學(xué)的績效評價(jià)方式。 近年來，經(jīng)濟(jì)增加值(Economic Value Added，簡稱EVA)在價(jià)值管理領(lǐng)域做出卓越貢獻(xiàn)，以其全面性，客觀性在商業(yè)銀行績效評價(jià)實(shí)踐中被廣泛應(yīng)用，為銀行業(yè)乃至學(xué)者們所矚目。經(jīng)濟(jì)增加值(EVA)是由美國思騰思特公司率先提出的，它的理論基礎(chǔ)來自EVA是一種企業(yè)市場價(jià)值的管理系統(tǒng)，能準(zhǔn)確評價(jià)企業(yè)經(jīng)營績效。它的核心思想是績效指標(biāo)由凈利潤扣除所有資本成本后的余額構(gòu)成，與傳統(tǒng)會(huì)計(jì)指標(biāo)相比對權(quán)益資本成本有更多考慮，使商業(yè)銀行的經(jīng)營業(yè)績看來真實(shí)客觀。目前在我國商業(yè)銀行運(yùn)用EVA作為績效指標(biāo)還處于起步階段，所以我們在本文中深入分析EVA績效管理指標(biāo)體系，將先進(jìn)研究成果與我國商業(yè)銀行的現(xiàn)狀相結(jié)合，這對準(zhǔn)確評價(jià)我國商業(yè)銀行績效狀況是具有深遠(yuǎn)意義的。 本文在回顧EVA指標(biāo)產(chǎn)生的背景，理論基礎(chǔ)及國內(nèi)外績效評價(jià)研究的基礎(chǔ)上，比較了傳統(tǒng)績效評價(jià)方法和EVA評價(jià)方法的優(yōu)劣，介紹了我國EVA應(yīng)用于商業(yè)銀行的必要性與可行性。對EVA體系進(jìn)行了理論上的系統(tǒng)說明，同時(shí)將EVA實(shí)際運(yùn)用于商業(yè)銀行績效評價(jià)當(dāng)中，通過調(diào)整后的EVA模型對我國13家商業(yè)銀行進(jìn)行合理的績效評價(jià)與分析，在文章最后提出了完善應(yīng)用EVA績效體系的對策及建議。
[Abstract]:Commercial bank is a special enterprise which manages money, and its function in social production and finance has attracted much attention. In recent years, financial liberalization and globalization have made the world economy fluctuate by a large margin, and the financial market and even the banking industry have become unstable. The important economic status and high risk of commercial banks decide that the effectiveness of management is not only related to their own healthy development, but also has a profound impact on the whole industry and even the national economy. In the era of "new economy" in which the financial market is opening up day by day and the competition of commercial banks is increasing, the performance of commercial banks plays an important role in their own development. Therefore, the construction of scientific and effective performance management system of commercial banks in China has become particularly important, and the research on performance evaluation of commercial banks has attracted more and more attention of shareholders and managers of commercial banks. With the rapid development of capital market and the improvement of corporate governance structure, the management goal of commercial banks has been gradually transferred from "maximizing the scale of assets" and "maximizing profits" to "maximizing the value of commercial banks". It is the common choice of shareholders, managers and employees to make efforts to achieve this business goal. Under this condition, EVA, an evaluation index which accords with the business objective of "maximizing the value of commercial banks", has emerged as the times require. It has made up for the shortcomings of the traditional financial indicators in terms of performance measurement and has become a new and scientific way of performance evaluation. In recent years, Economic value added (EVA) has made outstanding contributions in the field of value management. With its comprehensiveness and objectivity, it has been widely used in the practice of commercial bank performance evaluation. Economic value added (EVA) was first put forward by American Stenster Company. Its theoretical foundation is that EVA is a kind of management system of enterprise market value, which can accurately evaluate the business performance of an enterprise. Its core idea is that the performance index is composed of the balance after the net profit deducts all the capital cost. Compared with the traditional accounting index, it has more consideration on the cost of equity capital, which makes the business performance of the commercial bank look real and objective. At present, the use of EVA as a performance indicator in commercial banks is still in its infancy, so we deeply analyze the EVA performance management index system in this paper, and combine the advanced research results with the present situation of commercial banks in China. This is of great significance to the accurate evaluation of the performance of commercial banks in China. On the basis of reviewing the background of EVA index, the theoretical basis and the research of performance evaluation at home and abroad, this paper compares the advantages and disadvantages of traditional performance evaluation method and EVA evaluation method, and introduces the necessity and feasibility of applying EVA to commercial banks in China. At the same time, EVA is applied to the performance evaluation of commercial banks, and 13 commercial banks in China are evaluated and analyzed through the adjusted EVA model. At the end of the article, the author puts forward the countermeasures and suggestions to improve the performance system of EVA.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F832.33

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