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论文编号：	11200
作者编号：	2320170714
上传时间：	2019/12/9 10:19:51
中文题目：	HX银行EVA考核机制调整与实施效果评价研究
英文题目：	The Research into the Adjustment of EVA Assessment System of HX Bank and the Evaluation of it’s Effect
指导老师：	卿志琼
中文关键字：	EVA;考核机制;效果评价
英文关键字：	EVA;assessment mechanism;efficacy evaluation
中文摘要：	近年来，伴随着我国商业银行的不断发展，其经营模式和管理理念越来越跟国际接轨，如何实现企业价值最大化已经逐渐成为企业经营的第一目标。但鉴于商业银行体系的庞大，其一直沿用的传统财务指标评价体系还未完全退出，仍在深刻影响着商业银行日常的经营管理。但传统财务指标在评价银行经营业绩时，未将权益资本扣除，加之指标的计算容易受经营管理者的人工干预，指标反应出来的信息并不能如实体现经营业绩。在这种情况下，构建以经济增加值（EVA：Economic Value Added）为核心的考核机制显得尤为重要。 EVA作为一种评价指标，其核心理念是反应企业经营的真实利润，而不是传统会计体系中的会计利润。构建以价值创造为导向的考核体系，可以有效引导企业的股东、经营管理层、员工的行为，从这个意义上来讲，EVA不单单是一项业绩评价的指标，而且还是企业进行有效管理的必要体现。论文以EVA理论和国内外研究现状为基础，阐述HX银行构建EVA考核机制的动因和过程，论证HX银行实施EVA考核机制的效果，揭示HX银行构建和实施EVA考核机制的关键点和管理启示，为HX银行进一步完善和全面推广运用EVA考核机制提供参考依据。论文认为，以EVA为核心的考核机制能够更真实的体现银行的经营绩效，同时，在企业的经营管理中，能够有效引导企业的经营管理行为，是一套行之有效的经营管理体系。 论文把EVA评价指标以及相关理论应用到HX银行考核机制的实际中，具有一定的应用创新价值。论文探究了HX银行EVA考核机制的基本框架、实施效果与管理启示，其研究对HX银行和相关企业实施EVA考核机制具有一定的指导作用和参考价值。
英文摘要：	With the gradual development of commercial banks in China, the business model and management philosophy of these banks are increasingly integrated into the international market. Therefore, how to maximize the companies’ value has become the primary target in business operation. However, the traditional financial analysis system is still working there, and has a great bearing on the daily management of commercial banks. But the current system fails to subtract equity capital, and the process of calculation index is easily interfered by external factors, making the calculated index fail to show the companies’ performance in a true meaning. Under these circumstances, it is significant to set up an assessment mechanism with EVA as its core. EVA, as an assessment index, focuses on reflecting the physical profits of a company rather than the figures calculated by the traditional accountant system. Constructing a value-oriented assessment system helps to regulate and guide the behavior of a company’s shareholders, the management layer and staff, so EVA not only serves as a performance evaluation index, but also reflects the management efficiency. Based on the theory of EVA and the present research situation at home and abroad, the author expounds the motivation and process of constructing EVA assessment mechanism in HX bank, demonstrates the effect of implementing EVA assessment mechanism in HX bank, reveals the key points and management enlightenment of constructing and implementing EVA assessment mechanism in HX bank, and provides a reference basis for HX bank to further perfect and popularize the EVA assessment mechanism in an all-round way. The characteristic of this thesis based on theory combined with practice.The paper will function as a guide, because it will study the motivation for implementing EVA, construct the main framework of the new system, analyze its effect and problems, and put forward relevant suggestions.
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