商业银行EVA管理的绩效评价研究毕业论文_农林经济管理毕业论文

商业银行EVA管理的绩效评价研究毕业论文

2021-04-14更新

摘 要

近年,商业银行在社会生产与金融市场的作用日益增强,但随着金融自由化与我国加入WTO,商业银行也逐渐加入了世界金融市场的竞争行列。商业银行的特殊经济地位和高风险的特性,决定了企业经营管理的有效性,既关乎自己的健康发展,又对整个行业都有着深远影响。所以,如何吸收借鉴西方先进的研究成果以及实践经验,并将这些理念融洽的运用于中国本土的商业银行显得尤为重要。经济增加值(EVA)是由美国思腾思特公司提出的,它是基于企业市场价值的评价和管理体制。如今,EVA在国外被广泛的运用并取得一定的成功,在我国,虽然有些企业开始尝试去运用EVA管理,但从我国整体状况来看我国企业仍处于初级阶段。

针对现有的实际情况,本文将在回顾EVA发展背景、理论基础以及分析国内外研究基础上,辅之以案例具体阐述我国EVA的应用的必要性。同时分析商业银行EVA绩效考评的优点以及缺点,并在文中提出一些建议。在我国的商业银行EVA的运用中,建立以EVA为中心的绩效评价和激励体制,将个人与企业价值相结合,力求提高核心竞争力。

最后通过实例,研究经济增加值和市场价值创造之间的关系,研究商业银行EVA如何使得市场价值增加。由于企业激励体制和绩效评价体系密切相关,文章在研究商业银行EVA绩效评价体系过程中会将激励体制结合研究,并提出建议。

关键词:EVA ; 绩效考评 ; 激励机制 ; 商业银行

Research on performance evaluation of EVA management in commercial banks

Abstract

In recent years, the commercial Banks in the social production and the role of financial markets is growing, but as the financial liberalization and China’s entry into the WTO, commercial Banks also gradually joined the world’s financial markets. Special economic status and high-risk characteristics of commercial Banks decide the effectiveness of the enterprise management as its own healthy development, has a profound influence on the whole industry. So, how to absorb the western advanced research results and practical experience, and the use of the concept of harmony in China’s domestic commercial Banks is particularly important. Economic value added (EVA) is put forward by schouten, companies in the United States, it is based on the enterprise market value of the evaluation and management system. Now, EVA has been widely used abroad and achieved certain success, in our country, although some companies are starting to try to use EVA management, but from the overall situation in our country enterprise in our country is still in its infancy.

In view of the existing situation, this article will review EVA development background, theoretical basis and research both at home and abroad, supplemented by case elaborates on the necessity of the application of EVA in our country. EVA performance evaluation is a bit at the same time analysis the commercial bank and shortcomings, and puts forward some Suggestions in this paper. Commercial Banks in the application of EVA in our country, set up centering on the EVA performance evaluation and incentive system, combining individual and enterprise value, makes every effort to improve the core competitiveness.

Finally by an example, studies the relationship between the economic added value and market value, the research on commercial bank EVA how to increase the market value. Because enterprise incentive system and performance appraisal system is closely related to the article in the process of the EVA performance evaluation system of commercial Banks will motivate system combined with the research, and Suggestions are put forward.

Key words: EVA; performance evaluation; incentive mechanism; commercial bank

目 录

1 研究目的及意义 1

1.1 EVA的背景及意义 1

1.2 本文研究方法 1

1.3 文章技术路线图 2

2 研究现状及述评 3

2.1 文献综述 3

2.1.1 国内相关研究 3

2.1.2 对现有文献总结与评价 4

2.2 理论背景 4

2.3 EVA的概念界定 5

3 商业银行EVA绩效管理体系的构建 6

3.1 商业银行EVA绩效管理流程 6

3.2 商业银行EVA绩效管理评价体系 7

3.3 商业银行EVA绩效激励制度 7

4 商业银行EVA管理绩效考核分析 9

4.1 EVA管理对绩效考核的改进 9

4.2 商业银行EVA绩效管理的优势 9

4.3 EVA绩效管理的缺陷 10

5 实例说明 11

5.1 背景介绍 11

5.2 计算说明 11

6 建议对策 16

结 论 17

致 谢 18

参考文献 19

1 研究目的及意义

1.1 EVA的背景及意义

随着我国WTO的加入,金融市场逐渐开放。中国现在存在着较多的商业银行,但由于外部竞争的存在,商业银行的发展面临重要挑战。随之,建立起能够对我国商业银行做出准确判断的EVA评价体系就十分重要,这一方法既利于自身发展,又利于参与者了解银行的经营管理状况。

在现在的企业经营模式下,企业所有权和经营权的分离越来越常见。在商业银行的改革中也要逐渐建立起现代企业的制度,银行将由所有者委托经营者代为管理。所以,如何有效的去衡量经营者的管理业绩以及向股东提供的经营报酬,使经营者的收入与其真实的业绩相挂钩,从而达到激励和约束经营者和降低委托成本的目的,提高银行运作效率变得尤为关键。

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