【摘要】：近年來(lái),我國(guó)銀行業(yè)獲得高速發(fā)展,以資本約束和價(jià)值創(chuàng)造為核心的現(xiàn)代商業(yè)銀行經(jīng)營(yíng)理念己逐步確立。此外,隨著利率市場(chǎng)化改革不斷推進(jìn)、互聯(lián)網(wǎng)金融迅速擴(kuò)張,以及外資銀行攜其先進(jìn)管理經(jīng)驗(yàn)進(jìn)駐國(guó)內(nèi)金融市場(chǎng),加劇了銀行同業(yè)間的市場(chǎng)競(jìng)爭(zhēng)力度。這些行業(yè)變化對(duì)我國(guó)商業(yè)銀行不僅是發(fā)展機(jī)遇,更是不小的挑戰(zhàn)。TS銀行是我國(guó)股份制商業(yè)銀行之一,與行業(yè)領(lǐng)先的外資銀行相比,還沿襲著以往的管理體制和發(fā)展模式,沒(méi)有實(shí)現(xiàn)規(guī)模、質(zhì)量、效益三者統(tǒng)一協(xié)調(diào)發(fā)展。因此,TS銀行應(yīng)該在提高經(jīng)營(yíng)效益和完善管理體制的基礎(chǔ)上,引入新的指標(biāo)評(píng)價(jià)其經(jīng)營(yíng)業(yè)績(jī)的績(jī)效,以此來(lái)提高TS銀行的核心競(jìng)爭(zhēng)力,并推動(dòng)其業(yè)務(wù)發(fā)展。本文主要通過(guò)對(duì)TS銀行現(xiàn)行業(yè)績(jī)?cè)u(píng)價(jià)的分析,指出TS銀行現(xiàn)行績(jī)效評(píng)價(jià)體系中的不足之處,根據(jù)EVA指標(biāo)的調(diào)整原則對(duì)EVA公式進(jìn)行調(diào)整,計(jì)算出TS銀行EVA績(jī)效評(píng)價(jià)指標(biāo),提出將業(yè)績(jī)?cè)u(píng)價(jià)中引入EVA指標(biāo)的建議,并將計(jì)算得出的EVA指標(biāo)與原有財(cái)務(wù)指標(biāo)進(jìn)行對(duì)比分析,進(jìn)一步得出融入EVA指標(biāo)的意義。本文運(yùn)用EVA業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)相關(guān)理論,結(jié)合TS銀行自身的特點(diǎn),引入EVA指標(biāo)比現(xiàn)行的會(huì)計(jì)利潤(rùn)更能真實(shí)反映TS銀行的經(jīng)營(yíng)業(yè)績(jī),EVA業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)能夠引入資本成本的概念,能夠幫助TS銀行樹立資本成本意識(shí)和經(jīng)濟(jì)資本的概念,克服傳統(tǒng)計(jì)算指標(biāo)的缺陷,正確評(píng)價(jià)銀行自身的盈利能力和整體價(jià)值,使TS銀行的管理者著眼于長(zhǎng)遠(yuǎn)利益,提高了其可持續(xù)發(fā)展能力。同時(shí)為我國(guó)銀行業(yè)提供借鑒,提升銀行業(yè)整體核心競(jìng)爭(zhēng)能力。
[Abstract]:In recent years, China's banking industry has achieved rapid development, the core of capital constraints and value creation as the core of the modern commercial bank management concept has been gradually established. In addition, with the continuous promotion of interest rate marketization reform, the rapid expansion of Internet finance and the entry of foreign banks into the domestic financial market with their advanced management experience, the market competition between banks has intensified. The changes in these industries are not only an opportunity for the development of commercial banks in China, but also a great challenge. TS Bank is one of the joint-stock commercial banks in our country. Compared with the leading foreign banks in the industry, it also follows the previous management system and development model. No scale, quality, and efficiency of the three unified and coordinated development. Therefore, TS Bank should introduce new indicators to evaluate its performance on the basis of improving management efficiency and improving management system, so as to improve the core competitiveness of TS Bank and promote its business development. Based on the analysis of the current performance evaluation of TS Bank, this paper points out the shortcomings of the current performance evaluation system of TS Bank, adjusts the EVA formula according to the adjustment principle of EVA index, and calculates the EVA performance evaluation index of TS Bank. This paper puts forward the suggestion of introducing EVA index into performance evaluation, and compares the calculated EVA index with the original financial index, and further draws the significance of incorporating EVA index. Based on the theory of EVA performance evaluation index and the characteristics of TS Bank, this paper introduces the EVA index to reflect the operating performance of TS Bank more truly than the current accounting profit, and the EVA performance Evaluation Index can introduce the concept of capital cost. It can help TS bank to set up the concept of capital cost and economic capital, overcome the defects of traditional calculation index, correctly evaluate the profitability and overall value of the bank itself, and make the manager of TS bank focus on the long-term benefit. Improved its ability of sustainable development. At the same time, to provide reference for our banking industry, enhance the core competitiveness of the banking industry as a whole.
【學(xué)位授予單位】：西安石油大學(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

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 艾志群;企業(yè)財(cái)務(wù)管理目標(biāo):EVA最大化[J];上海會(huì)計(jì);2002年04期

2 朱霞;引入EVA有利于糾正我國(guó)上市公司股權(quán)融資偏好[J];內(nèi)蒙古科技與經(jīng)濟(jì);2003年12期

3 呂洪涵;基于EVA的電信運(yùn)營(yíng)企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)體系研究[J];通信企業(yè)管理;2004年07期

4 林幼槐;;強(qiáng)化EVA管理 提升電信企業(yè)價(jià)值[J];通信企業(yè)管理;2006年07期

5 王敏杰;;經(jīng)濟(jì)附加值EVA反映股價(jià)變化的實(shí)證研究[J];科技經(jīng)濟(jì)市場(chǎng);2006年06期

6 王貢勇;;EVA最大化是我國(guó)企業(yè)財(cái)務(wù)管理目標(biāo)的科學(xué)選擇[J];山東經(jīng)濟(jì)戰(zhàn)略研究;2006年11期

7 鮑新中;高敬;;新會(huì)計(jì)準(zhǔn)則對(duì)EVA調(diào)整項(xiàng)目的影響[J];財(cái)會(huì)月刊;2007年33期

8 林祥友;宋浩;;基于EVA的杜邦財(cái)務(wù)分析體系重構(gòu)[J];財(cái)會(huì)月刊;2007年34期

9 蔣曙明;;EVA助力國(guó)有商業(yè)銀行改革[J];新理財(cái);2008年01期

10 張文龍;劉巍;;EVA財(cái)務(wù)系統(tǒng)研究[J];當(dāng)代經(jīng)濟(jì);2008年12期

相關(guān)會(huì)議論文 前10條

1 張少平;陳U，

本文編號(hào)：2318247