基于EVA的我国商业银行绩效评价研究VIP专享VIP免费

毕 业 论 文 中 文 摘 要 随着银行改革发展进程的不断推进,以资本约束和价值创造为核心的现代商业银行经营理念和管理体系已开始逐步确立。此时一种符合“商业银行价值最大化”经营目标的评价指标 EVA 应运而生。EVA 是经济增加值模型的简称，是美国思腾思特咨询公司开发的一种新型的价值分析工具和业绩评价指标，是基于剩余收益思想发展起来的新型价值模型。本课题是以上市的商业银行为研究对象。首先，本文简要介绍商业银行的传统绩效评价方法，其次介绍 EVA 的基本概念,综合阐述了 EVA 应用在商业银行的优势与作用。接着，在有关理论借鉴的基础上构建了适用于商业银行的 EVA 评价模型，选取了 8 家商业银行进行分析，得出 EVA 的应用方法及优越性。最后,本文提出了在绩效考核实践中应用 EVA 的改进意见。关键词 绩效评价 商业银行 EVA毕 业 论 文 外 文 摘 要Title Performance Evaluation of Commercial Banks Based On EVA AbstractWith the continuous development of the reform and development of banks, the management concept and management system of modern commercial banks with capital constraints and value creation as the core have begun to be established step by step. Eva is the acronym of the Economic value added Model (Eva), which is a kind of evaluation index which accords with the objective of "maximizing the value of Commercial Bank". EVA came into being. It is a new value analysis tool and performance evaluation index developed by Stonster Consulting Co., USA. It is a new value model based on the thought of residual income. This subject is to listed commercial banks as the object of study. First of all, this paper briefly introduces the traditional performance evaluation methods of commercial banks, and secondly, This paper introduces the basic concept of EVA and expounds the advantages and functions of EVA application in commercial banks. Then, on the basis of the relevant theories, the EVA evaluation model suitable f...