本文選題：經(jīng)濟(jì)增加值　切入點(diǎn)：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(chǎng)經(jīng)濟(jì)中,股份制越來(lái)越成為最普遍的經(jīng)濟(jì)組織形式,且已有越來(lái)越多的股份制企業(yè)將價(jià)值最大化作為其經(jīng)營(yíng)的目標(biāo)。因此在企業(yè)的績(jī)效評(píng)價(jià)工作中也迫切需要以股東價(jià)值最大化為中心的財(cái)務(wù)指標(biāo)來(lái)評(píng)價(jià)經(jīng)營(yíng)業(yè)績(jī),以適應(yīng)對(duì)股東價(jià)值的追求。經(jīng)濟(jì)增加值(EVA)不僅是能夠較好評(píng)價(jià)價(jià)值創(chuàng)造水平的財(cái)務(wù)指標(biāo),而且是企業(yè)價(jià)值管理的有力工具。因此,建立以EVA為核心的績(jī)效評(píng)價(jià)體系對(duì)河北銀行的發(fā)展具有重要意義。本文以EVA績(jī)效評(píng)價(jià)理論的發(fā)展和國(guó)內(nèi)股份制商業(yè)銀行的績(jī)效評(píng)價(jià)體系研究為背景,借鑒國(guó)內(nèi)外研究成果,首先對(duì)基于EVA進(jìn)行績(jī)效評(píng)價(jià)的背景、EVA的基本概念和計(jì)算方法以及基于EVA進(jìn)行績(jī)效評(píng)價(jià)的優(yōu)越性進(jìn)行了闡述。其次,對(duì)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(diǎn)分析了河北銀行績(jī)效評(píng)價(jià)工作的歷史沿革和現(xiàn)行的績(jī)效評(píng)價(jià)體系,從而總結(jié)出現(xiàn)行績(jī)效評(píng)價(jià)體系所存在的評(píng)價(jià)指標(biāo)單一、未引入EVA等問(wèn)題,充分論證了河北銀行基于EVA建立新的績(jī)效評(píng)價(jià)體系的必要性。其后,本文對(duì)基于EVA的河北銀行績(jī)效評(píng)價(jià)指標(biāo)、指標(biāo)權(quán)數(shù)、評(píng)分方法等進(jìn)行了系統(tǒng)的設(shè)計(jì),探索出了一套以EVA為基礎(chǔ)的、適合河北銀行的實(shí)際情況和發(fā)展需要的綜合評(píng)價(jià)體系。最后,本文以河北銀行六家分行2010年的相關(guān)財(cái)務(wù)數(shù)據(jù)為樣本,基于EVA評(píng)價(jià)體系對(duì)河北銀行2010年的經(jīng)營(yíng)績(jī)效進(jìn)行了計(jì)算和評(píng)價(jià),并提出了完善建議,充分證明了該評(píng)價(jià)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(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F832.33

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本文編號(hào)：1640511