本文選題：績(jī)效評(píng)價(jià) + 經(jīng)濟(jì)增加值　； 參考：《中北大學(xué)》2013年碩士論文

【摘要】：近幾年，銀行業(yè)的發(fā)展越來(lái)越成為全社會(huì)乃至全國(guó)關(guān)注的熱點(diǎn)。中國(guó)銀行的高利潤(rùn)已經(jīng)達(dá)到全世界之最了，銀行的高利潤(rùn)和實(shí)體企業(yè)的不景氣形成鮮明對(duì)比，這到底是值得驕傲的還是需要我們反省的問(wèn)題？銀行業(yè)能不能繼續(xù)按照表面上這樣良好的趨勢(shì)發(fā)展下去我們不得而知，，但是銀行盈利，實(shí)體企業(yè)虧損的不正�，F(xiàn)象已經(jīng)表明了銀行盈利將面臨長(zhǎng)期挑戰(zhàn)。銀行實(shí)際的發(fā)展?fàn)顩r并不如我們看到的那么好，隨著國(guó)外銀行入駐中國(guó)，越來(lái)越激烈的競(jìng)爭(zhēng)，越來(lái)越多元化的發(fā)展使中國(guó)本土銀行不能再堅(jiān)持傳統(tǒng)的依靠利差盈利，依靠利潤(rùn)衡量銀行業(yè)績(jī)了。因?yàn)槲覀兛吹剑S著銀行業(yè)務(wù)的不斷衍生擴(kuò)大，簡(jiǎn)單的利用利潤(rùn)體現(xiàn)銀行業(yè)績(jī)已經(jīng)不再適用了。新的績(jī)效評(píng)價(jià)方法的引入是勢(shì)在必行了。 本文首先介紹了研究基于EVA的我國(guó)上市銀行績(jī)效評(píng)價(jià)的背景、目的和意義，梳理了國(guó)內(nèi)外的發(fā)展歷程，本文的研究方法和思路；其次介紹了銀行績(jī)效的幾種常見(jiàn)方法，歸納了其與EVA方法比較的優(yōu)勢(shì)和不足，闡述了EVA基本理論和模型；接著選取我國(guó)若干家上市銀行EVA績(jī)效評(píng)價(jià)進(jìn)行實(shí)證分析，最后針對(duì)完善EVA在我國(guó)推行提出建議。 本文通過(guò)論述銀行業(yè)的特殊性和銀行改革的契機(jī)，介紹一種適合銀行績(jī)效評(píng)價(jià)的新方法——EVA評(píng)價(jià)體系。這種績(jī)效評(píng)價(jià)方法不僅有效地避免了利潤(rùn)操縱的情況，而且考慮到銀行占用股東和債權(quán)人資金的機(jī)會(huì)成本，銀行不再無(wú)償使用投資者的資金。在充分考慮了股東和債權(quán)人的利益的前提下，真實(shí)地反映和衡量銀行投入資本的預(yù)期凈收益。本研究為我國(guó)的上市銀行全面推行EVA績(jī)效評(píng)價(jià)體系和完善EVA評(píng)價(jià)體系具有很強(qiáng)的現(xiàn)實(shí)意義。
[Abstract]:In recent years, the development of banking has become the focus of attention of the whole society and even the whole country. The Bank of China's high profits have reached the highest in the world. The sharp contrast between the high profits of the banks and the recession of the real enterprises is that we should be proud of or should we reflect on the question? It is not clear whether the banking industry can continue to follow the seemingly good trend, but bank profits and the abnormal loss of real businesses have shown that banks' earnings will face long-term challenges. The actual development of the banks is not as good as we have seen. With the entry of foreign banks into China, more and more fierce competition, and more diversified development, the local banks in China can no longer insist on relying on traditional interest rate differentials to make profits. Profits are used to measure bank performance. As we see, with the expansion of the banking business, the simple use of profits to reflect bank performance is no longer applicable. The introduction of new performance evaluation method is imperative. This paper first introduces the background, purpose and significance of the research on the performance evaluation of listed banks in China based on EVA, combs the development process at home and abroad, the research methods and ideas of this paper, and then introduces several common methods of bank performance. This paper summarizes its advantages and disadvantages compared with the EVA method, expounds the basic theory and model of EVA, then selects several listed banks in our country to carry out empirical analysis on EVA performance evaluation, and finally puts forward some suggestions to improve the implementation of EVA in China. By discussing the particularity of banking and the opportunity of bank reform, this paper introduces a new method for bank performance evaluation, EVA evaluation system. This performance evaluation method not only effectively avoids the situation of profit manipulation, but also takes account of the opportunity cost of shareholders and creditors, and the banks no longer use the investors' funds free of charge. On the premise of fully considering the interests of shareholders and creditors, the expected net income of capital invested by banks is truly reflected and measured. This study has a strong practical significance for China's listed banks to comprehensively implement the EVA performance evaluation system and improve the EVA evaluation system.
【學(xué)位授予單位】：中北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F832.33

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本文編號(hào)：1966361