【摘要】：近年來,我國銀行業(yè)獲得高速發(fā)展,以資本約束和價值創(chuàng)造為核心的現(xiàn)代商業(yè)銀行經營理念己逐步確立。此外,隨著利率市場化改革不斷推進、互聯(lián)網金融迅速擴張,以及外資銀行攜其先進管理經驗進駐國內金融市場,加劇了銀行同業(yè)間的市場競爭力度。這些行業(yè)變化對我國商業(yè)銀行不僅是發(fā)展機遇,更是不小的挑戰(zhàn)。TS銀行是我國股份制商業(yè)銀行之一,與行業(yè)領先的外資銀行相比,還沿襲著以往的管理體制和發(fā)展模式,沒有實現(xiàn)規(guī)模、質量、效益三者統(tǒng)一協(xié)調發(fā)展。因此,TS銀行應該在提高經營效益和完善管理體制的基礎上,引入新的指標評價其經營業(yè)績的績效,以此來提高TS銀行的核心競爭力,并推動其業(yè)務發(fā)展。本文主要通過對TS銀行現(xiàn)行業(yè)績評價的分析,指出TS銀行現(xiàn)行績效評價體系中的不足之處,根據EVA指標的調整原則對EVA公式進行調整,計算出TS銀行EVA績效評價指標,提出將業(yè)績評價中引入EVA指標的建議,并將計算得出的EVA指標與原有財務指標進行對比分析,進一步得出融入EVA指標的意義。本文運用EVA業(yè)績評價指標相關理論,結合TS銀行自身的特點,引入EVA指標比現(xiàn)行的會計利潤更能真實反映TS銀行的經營業(yè)績,EVA業(yè)績評價指標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和經濟資本的概念,克服傳統(tǒng)計算指標的缺陷,正確評價銀行自身的盈利能力和整體價值,使TS銀行的管理者著眼于長遠利益,提高了其可持續(xù)發(fā)展能力。同時為我國銀行業(yè)提供借鑒,提升銀行業(yè)整體核心競爭能力。
[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.
【學位授予單位】：西安石油大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.33;F830.42

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