本文關(guān)鍵詞： 細分產(chǎn)品 經(jīng)濟利潤 考核方法　出處：《電子科技大學》2014年碩士論文　論文類型：學位論文

【摘要】：在利率市場化催生國內(nèi)銀行業(yè)發(fā)展轉(zhuǎn)型的背景下,本文研究了商業(yè)銀行如何通過基于細分產(chǎn)品的經(jīng)濟利潤考核來深化經(jīng)濟利潤(EVA)理論的實際運用問題。由于國外權(quán)威的EVA理論認為其計算是由財務(wù)報表的稅后利潤調(diào)整而來的,即EVA=稅后利潤-經(jīng)濟資本成本,由此使EVA指標的運用出現(xiàn)了某種局限性--其核算及使用似乎只能對企業(yè)法人及具有財務(wù)報表的內(nèi)部機構(gòu)。本文從商業(yè)銀行業(yè)務(wù)經(jīng)營的產(chǎn)品、客戶和客戶經(jīng)理等微觀層面的考核評價及導向機制入手,在借鑒有關(guān)研究文獻和XX銀行案例分析的基礎(chǔ)上,運用EVA的核心原理,研究提出了構(gòu)建基于細分產(chǎn)品的經(jīng)濟利潤考核體系,從而把經(jīng)濟利潤指標的實際運用延伸到商業(yè)銀行基層業(yè)務(wù)前沿。本文的創(chuàng)新在于:經(jīng)濟利潤指標的核算打破了由財務(wù)報表調(diào)整計算的傳統(tǒng)思維,主張依據(jù)微觀經(jīng)營事項原始的業(yè)績信息和內(nèi)部全面的成本、收益計價信息進行績效報表重構(gòu)。案例研究發(fā)現(xiàn):商業(yè)銀行融合了對業(yè)務(wù)經(jīng)營的數(shù)量、價格、質(zhì)量及資源消耗等要素全面要求的經(jīng)濟利潤考核導向在有效傳遞到業(yè)務(wù)一線后,會自發(fā)成為基層業(yè)務(wù)單元面對具體業(yè)務(wù)事項時進行事前分析、事中選擇和事后總結(jié)的依據(jù),從而有利于績效考核由結(jié)果管理到過程導向的提升。商業(yè)銀行基于細分產(chǎn)品的經(jīng)濟利潤考核體系的應(yīng)用價值在于:經(jīng)濟利潤指標不僅在業(yè)務(wù)微觀層面可用,而且非常有利于機構(gòu)整體層面的多維度細分管理,進而真正形成上下一致的業(yè)績評價標準和統(tǒng)一的經(jīng)營導向。
[Abstract]:In the interest rate market led to the domestic banking industry under the background of transition, this paper studies the commercial banks to adopt a niche product evaluation based on economic profit to deepen economic profit (EVA) application of question theory. Because foreign authoritative EVA theory that is computed by the financial statements of the adjusted profit after tax and EVA= economic profit after tax cost of capital, so that the application of EVA index has some limitations -- the use of accounting and legal person of the enterprise and has seemed to be the financial statements of the internal mechanism. This article from the commercial bank's business products, starting with the evaluation and guiding mechanism of the customer and customer manager of the micro level, on the basis of analysis the related literatures and the case of XX bank, with the core principle of EVA, research proposed a niche product evaluation system based on economic profit, thus the The practical application of economic profit index extends to the grassroots level business of commercial banks in frontier. The innovation of this paper is: economic profit index calculation to break the traditional thinking computation by adjustment of the financial statements, claims based on micro business matters the original performance information and internal comprehensive cost, income valuation information for the performance report of reconstruction. The case study found: commercial bank the price of the number of integration, business, economic profit oriented quality and resource consumption and other factors in the overall requirements effectively delivered to the business line, will become a spontaneous ex ante analysis of grassroots business units face specific business matters, and things in hindsight according to performance appraisal results by management process oriented promotion. Commercial banks value niche product economic profit evaluation system based on economic profit index is not It is available only at the micro level of business, and it is very conducive to the multi-dimensional segmentation management of the whole level of the organization, so as to truly form a consistent performance evaluation standard and a unified business orientation.

【學位授予單位】：電子科技大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.3;F830.42

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