本文選題：經(jīng)濟(jì)增加值　切入點：河北銀行　出處：《西南石油大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：在現(xiàn)代市場經(jīng)濟(jì)中,股份制越來越成為最普遍的經(jīng)濟(jì)組織形式,且已有越來越多的股份制企業(yè)將價值最大化作為其經(jīng)營的目標(biāo)。因此在企業(yè)的績效評價工作中也迫切需要以股東價值最大化為中心的財務(wù)指標(biāo)來評價經(jīng)營業(yè)績,以適應(yīng)對股東價值的追求。經(jīng)濟(jì)增加值(EVA)不僅是能夠較好評價價值創(chuàng)造水平的財務(wù)指標(biāo),而且是企業(yè)價值管理的有力工具。因此,建立以EVA為核心的績效評價體系對河北銀行的發(fā)展具有重要意義。本文以EVA績效評價理論的發(fā)展和國內(nèi)股份制商業(yè)銀行的績效評價體系研究為背景,借鑒國內(nèi)外研究成果,首先對基于EVA進(jìn)行績效評價的背景、EVA的基本概念和計算方法以及基于EVA進(jìn)行績效評價的優(yōu)越性進(jìn)行了闡述。其次,對河北銀行的組織結(jié)構(gòu)、股東持股情況等進(jìn)行了介紹,重點分析了河北銀行績效評價工作的歷史沿革和現(xiàn)行的績效評價體系,從而總結(jié)出現(xiàn)行績效評價體系所存在的評價指標(biāo)單一、未引入EVA等問題,充分論證了河北銀行基于EVA建立新的績效評價體系的必要性。其后,本文對基于EVA的河北銀行績效評價指標(biāo)、指標(biāo)權(quán)數(shù)、評分方法等進(jìn)行了系統(tǒng)的設(shè)計,探索出了一套以EVA為基礎(chǔ)的、適合河北銀行的實際情況和發(fā)展需要的綜合評價體系。最后,本文以河北銀行六家分行2010年的相關(guān)財務(wù)數(shù)據(jù)為樣本,基于EVA評價體系對河北銀行2010年的經(jīng)營績效進(jìn)行了計算和評價,并提出了完善建議,充分證明了該評價體系的可行性。
[Abstract]:In the modern market economy, the shareholding system has become the most common form of economic organization. And more and more joint-stock enterprises regard the maximization of value as the target of their management. Therefore, in the performance evaluation of enterprises, it is urgent to evaluate the business performance with the financial index centered on the maximization of shareholder value. In order to adapt to the pursuit of shareholder value, EVA is not only a financial index that can evaluate the level of value creation, but also a powerful tool for enterprise value management. It is of great significance to establish the performance evaluation system with EVA as the core. Based on the development of the performance evaluation theory of EVA and the research on the performance evaluation system of domestic joint-stock commercial banks, this paper draws lessons from the domestic and foreign research results. Firstly, the basic concept and calculation method of performance evaluation based on EVA and the superiority of performance evaluation based on EVA are expounded. Secondly, the organizational structure of Hebei Bank and the situation of shareholders' shareholding are introduced. This paper mainly analyzes the history of Hebei Bank's performance evaluation work and the current performance evaluation system, and concludes that the existing performance evaluation system has a single evaluation index, no introduction of EVA and so on. The necessity of establishing a new performance evaluation system based on EVA in Hebei Bank is fully demonstrated. Then, the paper designs systematically the performance evaluation index, index weight and scoring method of Hebei Bank based on EVA. This paper explores a comprehensive evaluation system based on EVA, which is suitable for the actual situation and development needs of Hebei Bank. Finally, this paper takes the relevant financial data of six branches of Hebei Bank on 2010 as a sample. Based on the EVA evaluation system, the paper calculates and evaluates the operation performance of Hebei Bank in 2010, and puts forward some perfect suggestions, which fully proves the feasibility of the evaluation system.
【學(xué)位授予單位】：西南石油大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F832.33

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本文編號：1640511