本文關(guān)鍵詞： 細(xì)分產(chǎn)品 經(jīng)濟(jì)利潤(rùn) 考核方法　出處：《電子科技大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：在利率市場(chǎng)化催生國(guó)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(guò)基于細(xì)分產(chǎn)品的經(jīng)濟(jì)利潤(rùn)考核來(lái)深化經(jīng)濟(jì)利潤(rùn)(EVA)理論的實(shí)際運(yùn)用問(wèn)題。由于國(guó)外權(quán)威的EVA理論認(rèn)為其計(jì)算是由財(cái)務(wù)報(bào)表的稅后利潤(rùn)調(diào)整而來(lái)的,即EVA=稅后利潤(rùn)-經(jīng)濟(jì)資本成本,由此使EVA指標(biāo)的運(yùn)用出現(xiàn)了某種局限性--其核算及使用似乎只能對(duì)企業(yè)法人及具有財(cái)務(wù)報(bào)表的內(nèi)部機(jī)構(gòu)。本文從商業(yè)銀行業(yè)務(wù)經(jīng)營(yíng)的產(chǎn)品、客戶和客戶經(jīng)理等微觀層面的考核評(píng)價(jià)及導(dǎo)向機(jī)制入手,在借鑒有關(guān)研究文獻(xiàn)和XX銀行案例分析的基礎(chǔ)上,運(yùn)用EVA的核心原理,研究提出了構(gòu)建基于細(xì)分產(chǎn)品的經(jīng)濟(jì)利潤(rùn)考核體系,從而把經(jīng)濟(jì)利潤(rùn)指標(biāo)的實(shí)際運(yùn)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(jì)利潤(rùn)指標(biāo)的核算打破了由財(cái)務(wù)報(bào)表調(diào)整計(jì)算的傳統(tǒng)思維,主張依據(jù)微觀經(jīng)營(yíng)事項(xiàng)原始的業(yè)績(jī)信息和內(nèi)部全面的成本、收益計(jì)價(jià)信息進(jìn)行績(jī)效報(bào)表重構(gòu)。案例研究發(fā)現(xiàn):商業(yè)銀行融合了對(duì)業(yè)務(wù)經(jīng)營(yíng)的數(shù)量、價(jià)格、質(zhì)量及資源消耗等要素全面要求的經(jīng)濟(jì)利潤(rùn)考核導(dǎo)向在有效傳遞到業(yè)務(wù)一線后,會(huì)自發(fā)成為基層業(yè)務(wù)單元面對(duì)具體業(yè)務(wù)事項(xiàng)時(shí)進(jìn)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(jī)效考核由結(jié)果管理到過(guò)程導(dǎo)向的提升。商業(yè)銀行基于細(xì)分產(chǎn)品的經(jīng)濟(jì)利潤(rùn)考核體系的應(yīng)用價(jià)值在于:經(jīng)濟(jì)利潤(rùn)指標(biāo)不僅在業(yè)務(wù)微觀層面可用,而且非常有利于機(jī)構(gòu)整體層面的多維度細(xì)分管理,進(jìn)而真正形成上下一致的業(yè)績(jī)?cè)u(píng)價(jià)標(biāo)準(zhǔn)和統(tǒng)一的經(jīng)營(yíng)導(dǎo)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(xué)位授予單位】：電子科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.3;F830.42

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