【摘要】：隨著對資本市場和銀行業(yè)的逐步開放,國內(nèi)商業(yè)銀行也逐步與國外優(yōu)秀商業(yè)銀行在世界金融舞臺(tái)上同場競技。但無論外部環(huán)境如何競爭慘烈,價(jià)值最大化始終作為商業(yè)銀行經(jīng)營管理的最終目標(biāo),這已然得到了股東、銀行管理者和經(jīng)營者達(dá)成的一種心照不宣的默契�，F(xiàn)在很多商業(yè)銀行都是在使用EVA績效管理體系作為本行績效管理方面的激勵(lì)度量模式。但在世界經(jīng)濟(jì)復(fù)蘇乏力、歐洲債務(wù)危機(jī)和中國經(jīng)濟(jì)新常態(tài)的今天,現(xiàn)行的EVA績效管理體系已經(jīng)不能有效兼顧科學(xué)激勵(lì)、風(fēng)險(xiǎn)管理、盈利能力和股東回報(bào)四者的平衡關(guān)系,因此,引入REVA來構(gòu)建更加科學(xué)更加合理的績效管理體系來推動(dòng)商業(yè)銀行樹立新的經(jīng)營目標(biāo)理念,引導(dǎo)銀行管理者和經(jīng)營者的行為更加趨于股東價(jià)值最大化,同時(shí)兼顧風(fēng)險(xiǎn)管理和資本管理,從而切實(shí)提升競爭力。文章以中國工商銀行寧波市分行現(xiàn)行的EVA績效管理體系現(xiàn)狀為背景,通過調(diào)閱相關(guān)研究文獻(xiàn),通過對國內(nèi)外績效管理體系建立的理論進(jìn)行研究。重點(diǎn)分析總結(jié)闡述國內(nèi)外關(guān)于績效管理的理論基礎(chǔ)以及對于EVA和REVA的應(yīng)用研究,對EVA和REVA績效管理體系有一個(gè)基本的認(rèn)識(shí);其次,發(fā)現(xiàn)工行寧波分行當(dāng)下正在使用的EVA績效管理體系的弊端和漏洞。針對存在的弊端和漏洞,通過引入REVA來替代EVA作為核心指標(biāo),再補(bǔ)充運(yùn)用如REVA回報(bào)率等指標(biāo)來輔助,運(yùn)用平衡積分卡(BSC),結(jié)合關(guān)鍵績效指標(biāo)(KPI),提出建立以REVA為核心指標(biāo)的績效管理體系;最后,選用中國工商銀行寧波分行各一級(jí)支行數(shù)據(jù)實(shí)例進(jìn)行案例分析,將REVA績效管理體系與EVA績效管理體系的指標(biāo)進(jìn)行評(píng)價(jià)論證對比。REVA績效管理體系引導(dǎo)各一級(jí)支行挖掘自身潛力提升REVA值,除了提升稅后利潤之外,重點(diǎn)就是要盡可能降低經(jīng)濟(jì)資本占用,并從股東財(cái)富回報(bào)增加的角度方面能夠更加客觀反映各一級(jí)支行的經(jīng)營狀況,使之確定為一級(jí)支行經(jīng)營者報(bào)酬的方法來激勵(lì)經(jīng)營者,通過將各一級(jí)支行經(jīng)營者的報(bào)酬與這種指標(biāo)掛鉤,引導(dǎo)經(jīng)營者的努力方向,從而實(shí)現(xiàn)績效管理的準(zhǔn)確性和全面性。
[Abstract]:With the gradual opening of capital market and banking industry, domestic commercial banks are gradually competing with foreign excellent commercial banks on the world financial stage. However, no matter how competitive the external environment is, the value maximization is always the ultimate goal of commercial bank management, which has been reached a tacit understanding between shareholders, bank managers and managers. At present, many commercial banks are using EVA performance management system as their incentive measurement model of performance management. However, with the weak recovery of the world economy, the debt crisis in Europe and the new normal of China's economy, the current EVA performance management system can no longer effectively balance the four factors of scientific incentives, risk management, profitability and shareholder returns. The introduction of REVA to build a more scientific and reasonable performance management system to promote the commercial banks to establish a new concept of business objectives, to guide bank managers and managers behavior more tend to maximize shareholder value. At the same time, risk management and capital management, so as to effectively enhance competitiveness. Based on the current situation of EVA performance management system in Ningbo Branch of Industrial and Commercial Bank of China, this paper studies the theory of establishing performance management system at home and abroad by referring relevant research documents. Focus on the theoretical basis of performance management at home and abroad, and the application of EVA and REVA research, EVA and REVA performance management system has a basic understanding; Secondly, find the drawbacks and loopholes of EVA performance management system that ICBC Ningbo Branch is using at present. In view of the shortcomings and loopholes, we introduce REVA instead of EVA as the core index, then supplement the use of such as REVA rate of return to assist, the use of balanced scorecard (BSC), combined with the key performance index (KPI), A performance management system with REVA as the core index is proposed. Finally, a case study on the data of the first level branches of the Industrial and Commercial Bank of China Ningbo Branch is carried out. The index of REVA performance management system is compared with that of EVA performance management system. REVA performance management system leads each branch to tap its own potential to enhance REVA value, except for increasing after-tax profit. The emphasis is to minimize the use of economic capital as far as possible, and to be able to reflect more objectively the operating conditions of the first-level branches from the perspective of increasing the return on the wealth of the shareholders, so that they can be determined as a method of remuneration for the first-tier branch operators to motivate the operators. By linking the remuneration of the first-level branch managers with this index, this paper guides the direction of the managers' efforts to achieve the accuracy and comprehensiveness of performance management.
【學(xué)位授予單位】：蘭州理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.33;F830.42

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本文編號(hào)：2394541