發(fā)布時(shí)間：2018-02-11 12:40

  本文關(guān)鍵詞： 經(jīng)濟(jì)增加值 業(yè)績(jī)?cè)u(píng)價(jià) BJ銀行　出處：《中國(guó)地質(zhì)大學(xué)(北京)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：自21世紀(jì)我國(guó)加入WTO以后,國(guó)外一些先進(jìn)的科學(xué)技術(shù)和經(jīng)營(yíng)管理的模式隨之也引入我國(guó),眾所周知,至此我國(guó)的資本市場(chǎng)如雨后春筍般繁榮發(fā)展,在國(guó)民經(jīng)濟(jì)近些年的發(fā)展中,金融行業(yè)占據(jù)著及其重要的影響地位,它與國(guó)民經(jīng)濟(jì)的持續(xù)穩(wěn)定的發(fā)展有著密不可分的關(guān)系,而在金融行業(yè)中,銀行業(yè)處于舉足輕重的地位,所以積極提高銀行業(yè)的經(jīng)營(yíng)業(yè)績(jī)便成為迫切的需求。由于對(duì)銀行業(yè)的經(jīng)濟(jì)環(huán)境和自身資本結(jié)構(gòu)的特殊性的重大影響,各大銀行在特定的范圍內(nèi)都面臨著忽視資本成本、目標(biāo)定位的范圍太過于狹窄等種種的發(fā)展障礙。經(jīng)濟(jì)增加值(EVA)考慮了股權(quán)資本的機(jī)會(huì)成本,把債務(wù)成本和股權(quán)成本從稅后凈利潤(rùn)中扣除。就目前的情況而言經(jīng)濟(jì)增加值在我國(guó)的銀行中對(duì)價(jià)值管理的一些基本體系和概念已經(jīng)開始逐步的進(jìn)行探究,而這一體系在國(guó)外銀行中早已經(jīng)運(yùn)用的相對(duì)完善和成熟。本文基于EVA的基本理論,對(duì)EVA計(jì)算過程中有關(guān)的會(huì)計(jì)科目的調(diào)整進(jìn)行了分析,詳細(xì)的在文章中介紹了在EVA過程中調(diào)整后的總投資資本、企業(yè)稅后經(jīng)營(yíng)利潤(rùn)、權(quán)益資本等指標(biāo)應(yīng)該如何去確定。同時(shí)根據(jù)BJ銀行資本結(jié)構(gòu)和業(yè)務(wù)范圍的特殊性,研究了EVA在BJ銀行業(yè)績(jī)?cè)u(píng)價(jià)中如何合理應(yīng)用。最后,本文選擇選取BJ銀行近5年的數(shù)據(jù)進(jìn)行研究,總結(jié)并且計(jì)算出EVA指標(biāo),并使用EVA業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)對(duì)BJ銀行經(jīng)營(yíng)業(yè)績(jī)分別進(jìn)行了近五年綜合分析和年度分析,并針對(duì)如何把BJ銀行的經(jīng)營(yíng)業(yè)績(jī)?cè)谖磥碛行У膽?yīng)用EVA業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)來提高,可以進(jìn)一步改變企業(yè)成敗觀、經(jīng)營(yíng)者的經(jīng)營(yíng)理念和面對(duì)盈虧的正確觀念。
[Abstract]:Since 21th century, after China joined the WTO, some advanced science and technology and the mode of management and management of foreign countries have been introduced into our country. As we all know, the capital market of our country has been booming and developing in recent years. The financial industry occupies an important position of influence, which is closely related to the sustained and stable development of the national economy. In the financial industry, the banking industry is in a pivotal position. As a result of the great influence on the economic environment of the banking industry and the particularity of its own capital structure, all the major banks are facing the neglect of the capital cost within a specific scope. The scope of target positioning is too narrow and other obstacles to development. EVA takes into account the opportunity cost of equity capital. Deducting the cost of debt and equity from net profit after tax. In the present situation, some basic systems and concepts of value management in Chinese banks have been gradually explored. This system has been used in foreign banks relatively well and maturely. Based on the basic theory of EVA, this paper analyzes the adjustment of accounting subjects in the process of EVA calculation. In this paper, the author introduces how to determine the adjusted total investment capital, after-tax operating profit, equity capital and so on in the process of EVA. At the same time, according to the particularity of the capital structure and business scope of BJ bank, How to apply EVA in BJ bank performance evaluation is studied. Finally, this paper selects the data of BJ bank in recent 5 years to study, summarizes and calculates the EVA index. Using the EVA performance evaluation index, BJ bank's operating performance is analyzed in the last five years and the annual analysis, and how to improve the BJ bank's operating performance by using the EVA performance evaluation index effectively in the future. It can further change the concept of success or failure of the enterprise, the management idea of the operator and the correct idea of facing profit and loss.
【學(xué)位授予單位】：中國(guó)地質(zhì)大學(xué)(北京)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.33;F272.5

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