本文選題：商業(yè)銀行　切入點(diǎn)：EVA　出處：《南京大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,隨著金融創(chuàng)新,世界經(jīng)濟(jì)一體化、金融全球化和信息技術(shù)的發(fā)展,全球銀行業(yè)都在經(jīng)歷著巨大的變革,各國銀行面臨的競爭也日趨激烈。與此同時(shí),伴隨著中國金融體制的改革,中國經(jīng)濟(jì)市場化程度不斷提高,對(duì)外開放步伐日益加快,中國銀行業(yè)經(jīng)營的內(nèi)外部環(huán)境正發(fā)生著巨大的變化。這些來自監(jiān)管要求、同業(yè)競爭、金融創(chuàng)新和內(nèi)部管理滯后的挑戰(zhàn),迫使中國的商業(yè)銀行思考如何實(shí)現(xiàn)控制風(fēng)險(xiǎn),降低成本及提高自己的經(jīng)營業(yè)績以實(shí)現(xiàn)價(jià)值增值的經(jīng)營目標(biāo)。 經(jīng)濟(jì)增加值即EVA是稅后經(jīng)營凈利潤扣除全部資本成本的余額,它既考慮了債務(wù)資本成本,也考慮了權(quán)益資本成本,使得最終結(jié)果體現(xiàn)了價(jià)值增加的部分,是真正反映企業(yè)經(jīng)營成果的指標(biāo)體系。 本文以中國16家上市商業(yè)銀行為研究樣本,在對(duì)EVA計(jì)算模型和方法進(jìn)行研究的基礎(chǔ)上,測算出這16家銀行2005-2010年間的EVA績效估值。研究發(fā)現(xiàn),考慮了權(quán)益資本成本后,商業(yè)銀行的經(jīng)營績效不容樂觀,銀行經(jīng)營不同程度的損害了股東價(jià)值。銀行績效研究不僅僅是測算EVA和EVA回報(bào)率的絕對(duì)數(shù)值,更重要的是分析銀行業(yè)績的驅(qū)動(dòng)因素,以得出提高經(jīng)營業(yè)績的相應(yīng)對(duì)策。本文基于價(jià)值分析的角度,從宏觀環(huán)境、行業(yè)層面和銀行內(nèi)部環(huán)境入手分析銀行績效驅(qū)動(dòng)因素。研究結(jié)果表明,稅收負(fù)擔(dān)、資本實(shí)力、風(fēng)險(xiǎn)管理和業(yè)務(wù)構(gòu)成與銀行經(jīng)營績效顯著相關(guān)。研究認(rèn)為,商業(yè)銀行應(yīng)推廣EVA經(jīng)營理念,建立基于EVA的經(jīng)營模式和業(yè)績評(píng)價(jià)體系,為商業(yè)銀行制定經(jīng)營戰(zhàn)略和戰(zhàn)略決策提供有價(jià)值的參考。
[Abstract]:In recent years, with the financial innovation, the integration of the world economy, the financial globalization and the development of information technology, the global banking industry is undergoing tremendous changes. With the reform of China's financial system, the degree of marketization of China's economy continues to improve, the pace of opening up to the outside world is speeding up day by day, and the internal and external environment of China's banking industry is undergoing tremendous changes. These come from regulatory requirements and peer competition. The challenge of financial innovation and internal management lags behind, forcing Chinese commercial banks to think about how to control risks, reduce costs and improve their business performance in order to achieve the business goal of increasing value. Economic added value (EVA) is the balance of net operating profit after tax deducting the total capital cost. It not only takes into account the cost of debt capital, but also takes into account the cost of equity capital, which makes the final result reflect the increase in value. It is the index system that truly reflects enterprise management achievement. Based on the research of 16 listed commercial banks in China, this paper estimates the EVA performance of 16 banks from 2005 to 2010 on the basis of the EVA calculation model and method. The results show that the cost of equity capital is taken into account. The performance of commercial banks is not optimistic, and the bank management damages the shareholder value to some extent. The study of bank performance is not only the absolute value of EVA and EVA return, but also the driving factor of bank performance. Based on the value analysis, this paper analyzes the driving factors of bank performance from the macro environment, industry level and bank internal environment. The research results show that the tax burden, capital strength, and so on. Risk management and business composition are significantly related to the performance of banks. The study suggests that commercial banks should promote the concept of EVA management and establish a business model and performance evaluation system based on EVA. To provide valuable reference for commercial banks to formulate business strategies and strategic decisions.
【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F832.33;F224

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本文編號(hào)：1597930