本文選題：經(jīng)濟(jì)增加值　切入點(diǎn)：業(yè)績(jī)?cè)u(píng)價(jià)　出處：《湖南大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：2012年，國(guó)資委將經(jīng)濟(jì)增加值（EVA）在央企績(jī)效考核中權(quán)重提升至50%。很多銀行也已應(yīng)用EVA進(jìn)行業(yè)績(jī)?cè)u(píng)價(jià)。這表明傳統(tǒng)業(yè)績(jī)考核指標(biāo)的缺陷已日益明顯，用稅后凈營(yíng)業(yè)利潤(rùn)扣除所有資本成本的余額來(lái)評(píng)估業(yè)績(jī)的EVA方法已得到認(rèn)可。中國(guó)銀行內(nèi)部尚未引入EVA評(píng)價(jià)業(yè)績(jī)，其年報(bào)中主要以財(cái)政部金融司2011年發(fā)布的《金融企業(yè)績(jī)效評(píng)價(jià)方法》進(jìn)行業(yè)績(jī)報(bào)告。因此，基于EVA的中國(guó)銀行業(yè)績(jī)?cè)u(píng)價(jià)研究具有較強(qiáng)的理論價(jià)值和實(shí)踐意義。 本文運(yùn)用規(guī)范研究方法論述EVA的涵義，厘清EVA與會(huì)計(jì)收益、經(jīng)濟(jì)利潤(rùn)、剩余收益及公允價(jià)值的內(nèi)在聯(lián)系，論證了EVA包含更多會(huì)計(jì)信息，優(yōu)于傳統(tǒng)業(yè)績(jī)指標(biāo)，更能反映企業(yè)的真實(shí)業(yè)績(jī)。中國(guó)銀行業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)體系存在缺乏統(tǒng)一的核心業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)、過(guò)度依賴(lài)傳統(tǒng)業(yè)績(jī)指標(biāo)的問(wèn)題。監(jiān)管部門(mén)對(duì)EVA不重視、缺乏銀行業(yè)應(yīng)用EVA的方法指引、銀行內(nèi)部管理理念、技術(shù)上不成熟等都是制約中國(guó)銀行應(yīng)用EVA的因素。本文通過(guò)應(yīng)用EVA對(duì)中國(guó)銀行業(yè)績(jī)進(jìn)行分析，得出現(xiàn)行績(jī)效考核指標(biāo)高估或錯(cuò)誤反映中國(guó)銀行近3年的業(yè)績(jī)和發(fā)展趨勢(shì)的結(jié)論；基于EVA回報(bào)率視角，筆者認(rèn)為，英國(guó)《銀行家》沒(méi)有真實(shí)反映銀行的市場(chǎng)地位，這也從數(shù)據(jù)上論證了EVA在評(píng)估中國(guó)銀行業(yè)績(jī)的優(yōu)勢(shì)。最后，提出通過(guò)改善EVA應(yīng)用環(huán)境、規(guī)范銀行業(yè)應(yīng)用EVA的方法指引、完善管理信息系統(tǒng)等措施促進(jìn)中國(guó)銀行業(yè)績(jī)?cè)u(píng)價(jià)對(duì)EVA的應(yīng)用。 本文的創(chuàng)新之處在于：采用比較分析法，測(cè)算四大國(guó)有商業(yè)銀行同時(shí)期的EVA回報(bào)率，并與英國(guó)《銀行家》雜志公布的綜合競(jìng)爭(zhēng)力排名進(jìn)行對(duì)比，，明確了銀行的真實(shí)市場(chǎng)地位，進(jìn)一步驗(yàn)證了EVA的優(yōu)越性。同時(shí)，為投資者與監(jiān)管部門(mén)提供了有價(jià)值的信息。本文有助于促進(jìn)中國(guó)銀行加快應(yīng)用EVA進(jìn)行業(yè)績(jī)?cè)u(píng)價(jià)的步伐，增強(qiáng)其核心競(jìng)爭(zhēng)力，實(shí)現(xiàn)國(guó)有資本保值增值，優(yōu)化社會(huì)資源配置。
[Abstract]:In 2012, SASAC raised the value added of economy (EVA) to 50 points in the performance appraisal of central enterprises. Many banks have also used EVA to evaluate their performance. This shows that the shortcomings of traditional performance assessment indicators have become increasingly obvious. The EVA method of evaluating performance by deducting all capital cost balances from net operating profit after tax has been accepted. The Bank of China has not introduced EVA to evaluate its performance. In its annual report, the financial enterprise performance evaluation method issued by the Financial Department of the Ministry of Finance in 2011 is the main performance report. Therefore, the research on the performance evaluation of the Bank of China based on EVA has strong theoretical value and practical significance. This paper discusses the meaning of EVA by means of normative research, clarifies the internal relationship between EVA and accounting income, economic profit, surplus income and fair value, and proves that EVA contains more accounting information and is superior to traditional performance index. The performance evaluation index system of Bank of China has the problem of lacking unified core performance evaluation index and relying too much on traditional performance index. The supervision department does not attach importance to EVA. The lack of guidance on the application of EVA in the banking sector, the concept of internal management in banks, and the technical immaturity are all factors restricting the application of EVA in Bank of China. This paper analyzes the performance of Bank of China by using EVA. This paper draws the conclusion that the current performance appraisal index overestimates or wrongly reflects the performance and development trend of Bank of China in recent three years. Based on the perspective of EVA rate of return, the author thinks that the Bank of China has not really reflected the market position of the bank in the UK. This also demonstrates the advantages of EVA in evaluating the performance of Bank of China from the data. Finally, the paper puts forward the method guidance to standardize the application of EVA in banking industry by improving the application environment of EVA. Improve the management information system and other measures to promote the Bank of China performance evaluation of the application of EVA. The innovation of this paper lies in: using the comparative analysis method to measure the EVA return rate of the four state-owned commercial banks in the same period, and comparing it with the comprehensive competitiveness ranking published by the British Banker magazine, which makes clear the real market position of the banks. At the same time, it provides valuable information for investors and regulators. This paper will help the Bank of China to speed up the application of EVA for performance evaluation and enhance its core competitiveness. To maintain and increase the value of state-owned capital and optimize the allocation of social resources.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F832.3;F830.42

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