本文選題：商業(yè)銀行　切入點(diǎn)：價(jià)值管理　出處：《天津大學(xué)》2014年博士論文　論文類型：學(xué)位論文

【摘要】：銀行業(yè)是我國(guó)國(guó)民經(jīng)濟(jì)的支柱產(chǎn)業(yè),對(duì)國(guó)民經(jīng)濟(jì)的發(fā)展有舉足輕重的作用。提升商業(yè)銀行價(jià)值增值能力,把商業(yè)銀行價(jià)值最大化作為實(shí)現(xiàn)股東、銀行管理層和經(jīng)營(yíng)者以及員工和監(jiān)管部門等利益相關(guān)者價(jià)值一致的終極目標(biāo),已獲得學(xué)術(shù)界和銀行業(yè)普遍認(rèn)同。面對(duì)金融市場(chǎng)的激烈競(jìng)爭(zhēng)和資本監(jiān)管的日趨嚴(yán)格,商業(yè)銀行如何運(yùn)用價(jià)值管理模式優(yōu)化內(nèi)部經(jīng)營(yíng)機(jī)制,將被動(dòng)適應(yīng)監(jiān)管要求轉(zhuǎn)變?yōu)橹鲃?dòng)實(shí)施風(fēng)險(xiǎn)約束,進(jìn)而實(shí)現(xiàn)價(jià)值最大化,是推進(jìn)我國(guó)銀行業(yè)持續(xù)科學(xué)發(fā)展的重要議題。因此,探索構(gòu)建適合我國(guó)商業(yè)銀行的經(jīng)濟(jì)增加值指標(biāo)用來(lái)評(píng)估商業(yè)銀行價(jià)值增值能力,深入分析商業(yè)銀行價(jià)值的影響因素,尋找提升商業(yè)銀行價(jià)值增值能力的戰(zhàn)略途徑,具有極為重要的理論和現(xiàn)實(shí)意義。近年來(lái),價(jià)值管理作為一種企業(yè)管理體系,在銀行業(yè)的應(yīng)用越來(lái)越廣泛。本文回顧了相關(guān)研究文獻(xiàn),闡述了商業(yè)銀行價(jià)值管理的理論依據(jù)及現(xiàn)實(shí)應(yīng)用,針對(duì)我國(guó)商業(yè)銀行特殊性及面臨的外部資本約束要求,借鑒傳統(tǒng)經(jīng)濟(jì)增加值(EVA)評(píng)估指標(biāo)方法,提出商業(yè)銀行經(jīng)濟(jì)增加值(EVAbkg)評(píng)估指標(biāo),并通過(guò)我國(guó)16家上市商業(yè)銀行價(jià)值增值情況對(duì)模型的適用性進(jìn)行了實(shí)證檢驗(yàn)。結(jié)果表明,與傳統(tǒng)方法計(jì)算的經(jīng)濟(jì)增加值指標(biāo)相比,新的商業(yè)銀行經(jīng)濟(jì)增加值評(píng)估指標(biāo)其更能刻畫商業(yè)銀行在資本市場(chǎng)的表現(xiàn),而且更能將外部監(jiān)管要求與商業(yè)銀行自身追求價(jià)值最大化的目標(biāo)緊密結(jié)合起來(lái),有效平衡商業(yè)銀行的資本投入、收益與風(fēng)險(xiǎn)的匹配關(guān)系,從而可以更準(zhǔn)確地反映商業(yè)銀行的價(jià)值增值能力。本文在構(gòu)建出EVAbkg指標(biāo)的基礎(chǔ)上,借鑒EVA價(jià)值管理的“4M”體系,分別從業(yè)績(jī)考核、管理體系、激勵(lì)機(jī)制和理念體系四個(gè)方面分析商業(yè)銀行價(jià)值增值的影響因素,并通過(guò)對(duì)8家上市商業(yè)銀行的財(cái)務(wù)數(shù)據(jù)運(yùn)用面板數(shù)據(jù)分析方法,對(duì)商業(yè)銀行價(jià)值增值的影響因素展開進(jìn)一步分析,最終根據(jù)各影響因素的彈性,運(yùn)用“價(jià)值樹”分析方法闡述了商業(yè)銀行提高價(jià)值增值能力的路徑;進(jìn)而提出提升商業(yè)銀行價(jià)值增值能力的戰(zhàn)略,包括強(qiáng)化管理激勵(lì)機(jī)制、優(yōu)化風(fēng)險(xiǎn)管理指標(biāo)、尋求合理信貸規(guī)模等,構(gòu)建出完整的EVAbkg商業(yè)銀行價(jià)值管理體系。最后得出結(jié)論,我國(guó)商業(yè)銀行引入EVAbkg價(jià)值管理工具,結(jié)合外部資本監(jiān)管要求建立新的價(jià)值評(píng)估指標(biāo),使用先進(jìn)的價(jià)值管理方法,可以不斷提高商業(yè)銀行的核心競(jìng)爭(zhēng)力,促進(jìn)平衡可持續(xù)發(fā)展,實(shí)現(xiàn)價(jià)值最大化。
[Abstract]:The banking industry is the pillar industry of our national economy and plays an important role in the development of the national economy. The ultimate goal of bank management and managers, as well as employees and regulators, to achieve the same value has been generally accepted by academia and banking industry. In the face of fierce competition in financial markets and increasingly stringent capital supervision, How to use value management mode to optimize internal management mechanism, to change passive adaptation to regulatory requirements into active implementation of risk constraints, and thus to maximize value, is an important issue to promote the sustainable and scientific development of China's banking industry. To explore the construction of economic value added index suitable for China's commercial banks to evaluate the value added ability of commercial banks, to deeply analyze the factors affecting the value of commercial banks, and to find a strategic way to enhance the value added ability of commercial banks. In recent years, as a kind of enterprise management system, value management has been used more and more widely in the banking industry. This paper expounds the theoretical basis and practical application of value management of commercial banks. In view of the particularity of commercial banks in China and the external capital constraint requirements, this paper draws lessons from the traditional method of EVA (Economic Value-Added value added) evaluation index. The evaluation index of economic added value of commercial banks is put forward, and the applicability of the model is tested through the value increment of 16 listed commercial banks in our country. The results show that compared with the traditional method, the value added index of economic added value is compared with that of the traditional method. The new evaluation index of economic added value of commercial banks can better depict the performance of commercial banks in the capital market, and more closely combine the external regulatory requirements with the goal of maximizing the value of commercial banks themselves. In order to effectively balance the matching relationship between capital investment, income and risk of commercial banks, this paper can more accurately reflect the value appreciation ability of commercial banks. Based on the construction of EVAbkg index, this paper draws lessons from the "4M" system of EVA value management. This paper analyzes the influencing factors of commercial banks' value increment from four aspects of performance appraisal, management system, incentive mechanism and concept system, and applies panel data analysis method to the financial data of 8 listed commercial banks. The paper further analyzes the influencing factors of the value increment of commercial banks. Finally, according to the elasticity of each influencing factor, the paper expounds the way to improve the value appreciation ability of commercial banks by using the "value tree" analysis method. Then it puts forward the strategy of enhancing the value appreciation ability of commercial banks, including strengthening the management incentive mechanism, optimizing the risk management index, seeking the reasonable credit scale, and constructing a complete value management system of EVAbkg commercial banks. Finally, the conclusion is drawn. With the introduction of EVAbkg value management tools, the establishment of new value evaluation indicators and the use of advanced value management methods, commercial banks in China can continuously improve their core competitiveness and promote balanced and sustainable development. Maximize value.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.33;F830.42
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本文編號(hào)：1563188