本文關鍵詞：基于EVA理論的ZS銀行績效評價研究　出處：《山東財經大學》2015年碩士論文　論文類型：學位論文

  更多相關文章： 商業(yè)銀行 EVA價值理論 績效評價

【摘要】：商業(yè)銀行是以實現(xiàn)利潤最大化和股東財富最大化作為其主要經營目標的機構。從目前來看,我國國內商業(yè)銀行經營形勢日趨嚴峻,金融管制逐步解除,競爭日趨激烈;利率市場化改革的腳步越來越快推進,商業(yè)銀行傳統(tǒng)存貸款利差的盈利空間逐步壓縮;監(jiān)管機構力度逐漸增強,對商業(yè)銀行的不良貸款新增、資本充足率等方面的監(jiān)管逐步加強,對商業(yè)銀行的經營也提出了較高的要求。在此背景下,對商業(yè)銀行績效評價進行研究,以充分發(fā)揮績效評價在商業(yè)銀行傳導戰(zhàn)略、衡量價值和配置資源等方面的作用,具有非常重要的意義。然而商業(yè)銀行由于其經營范圍的特殊性,針對一般企業(yè)的績效評價的相關研究成果還沒有辦法全部移植到商業(yè)銀行上,目前來看國內外關于EVA價值理論在商業(yè)銀行績效評價應用中的理論基礎還缺乏系統(tǒng)、深入的研究,績效評價的研究框架還有待完善。本文以ZS銀行為例,從ZS銀行基于績效評價的實際出發(fā),基于EVA價值理論對商業(yè)銀行績效評價的理論和實務問題進行研究,探討商業(yè)銀行建立起以EVA為核心的績效考核評價體系的實現(xiàn)路徑。本文共分為五部分,主要內容包括:第一、二章介紹了國內外關于EVA價值理論應用于商業(yè)銀行績效評價的研究現(xiàn)狀、并對商業(yè)銀行、商業(yè)銀行績效管理和EVA模型概念進行了介紹,并對商業(yè)績效管理理論和方法進行了闡述,由此構建全文的理論框架。第三章以ZS銀行績效評價為例,對ZS銀行概況、其績效管理發(fā)展過程及存在的問題及成因進行了分析。第四章主要結合ZS銀行的情況對基于EVA理論構建商業(yè)銀行多維績效評價框架進行了探討。第五章基于上述研究情況,提出了完善ZS銀行績效管理體系的合理建議。綜上所述,商業(yè)銀行績效評價需在加大基礎信息管理力度的基礎上,加快綜合績效平臺的搭建,同時要拓展績效評價路徑,建立起機構、部門、產品、人員多位一體的績效評價體系。
[Abstract]:Commercial banks are the organizations whose main business objectives are to maximize profits and maximize shareholders' wealth. At present, the situation of domestic commercial banks is becoming more and more serious, and the financial regulation is gradually lifted. Increasingly fierce competition; The pace of interest rate marketization reform is advancing more and more quickly, the profit space of traditional deposit and loan interest rate difference of commercial bank is gradually compressed; The regulatory body gradually strengthened, the non-performing loans of commercial banks increased gradually, the capital adequacy rate and other aspects of supervision gradually strengthened, commercial banks also put forward higher requirements for the operation. In this context. This paper studies the performance evaluation of commercial banks in order to give full play to the role of performance evaluation in the transmission strategy of commercial banks, the measurement of value and the allocation of resources. However, due to the particularity of its business scope, the research results of performance evaluation for general enterprises have not been transplanted to commercial banks. At present, the theoretical basis of the application of EVA value theory in the performance evaluation of commercial banks is still lack of systematic, in-depth research, performance evaluation research framework has yet to be improved. This paper takes ZS Bank as an example. Based on the performance evaluation of ZS bank, this paper studies the theory and practice of commercial bank performance evaluation based on EVA value theory. This article is divided into five parts. The main contents are as follows: first. The second chapter introduces the domestic and foreign research on the application of EVA value theory to the performance evaluation of commercial banks, and introduces the concepts of commercial banks, commercial bank performance management and EVA model. And the business performance management theory and method are elaborated, and the theoretical framework of the full text is constructed. Chapter three takes the performance evaluation of ZS Bank as an example to the general situation of ZS Bank. The development process, existing problems and causes of its performance management are analyzed. Chapter 4th mainly discusses the multi-dimensional performance evaluation framework of commercial banks based on EVA theory combined with the situation of ZS bank. 5th chapters. Based on the above research. To sum up, the performance evaluation of commercial banks should accelerate the construction of comprehensive performance platform on the basis of strengthening the management of basic information. At the same time, we should expand the path of performance evaluation and set up a multi-position performance evaluation system of institutions, departments, products and personnel.
【學位授予單位】：山東財經大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F830.42;F832.33

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