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论文编号：	6397
作者编号：	2220120353
上传时间：	2014/6/9 21:10:01
中文题目：	T分行基于EVA的考核体系研究
英文题目：	EVA based Research on the evaluation system in T Branch
指导老师：	刘志远
中文关键字：	经济增加值；商业银行绩效考核；财务指标
英文关键字：	EVA；Commercial Bank Performance Assessment； Financial Indicators
中文摘要：	近年来我国资本市场对外开放,金融脱媒趋势加剧,利率市场化进程加快,中国银行业面临巨大压力。我国商业银行需要学习先进的管理理念来提升竞争力，绩效考核作为现代企业管理的重要组成部分发挥越来越重要的作用。由于银行经营风险的特殊性，在合理控制风险的前提下谋求效益最大化是商业银行经营管理的关键，而传统的会计利润指标不足以全面、科学的衡量商业银行创造价值的能力，也不能体现出风险管理在商业银行经营活动中的重要作用。EVA考核指标由于全面地考虑了债务成本和股权资本，相比于传统的会计利润更能有效反映企业价值的增值情况。在商业银行领域，EVA指标有效的反映了企业的经营效率和风险管理能力。我国商业银行构建以EVA为核心财务指标的考核体系将有利于传导企业价值最大化的战略目标。本文以某国有商业银行一级分行为例，主要针对其现行绩效考核体系中财务指标部分展开讨论，提出目前存在的问题并提出优化方案。首先阐述解决案例问题相关的文献及理论依据，接下来介绍案例单位现行绩效考核体系的出台背景、目的、具体内容及运行效果，并提出其运行过程中存在的问题。在提出并分析问题之后，结合前文中阐述的相关理论，构建以经济增加值为核心的财务指标考核体系，并提出具体计算方法,最后提出能够提升T分行经济增加值的具体措施，并对商业银行绩效考核研究提出展望。
英文摘要：	In recent years, Chinese capital market has been opening to the outside world, and there is a strong tendency for financial disintermediation. Meanwhile, the liberalization of interest rate is accelerating. As a result, Chinese banking industry is facing tremendous pressure. The commercial banks in China need to acquire some advanced concept to gain more competitive power. As an important part in the management of modern enterprises, performance evaluation is playing a greater and greater role. Due to the particular risk of running a bank, pursuing the maximized benefit is the key to the management of commercial banks on condition that the risk should be properly controlled. However, the profit targets of traditional accounting can neither evaluate how much profits the commercial banks can make from a complete and scientific perspective, nor can it show the important part risk management is playing in the business operations of commercial banks. Compared with traditional accounting profits, EVA evaluation system can effectively show the appreciation of the value of enterprises as it takes debt cost and equity capital into consideration. EVA can show the operating efficiency and risk management of a commercial bank. The evaluation system in commercial banks of China with EVA as the core financial target will help to achieve the maximized value. The thesis takes a branch of a state-owned commercial bank in China as an example and starts from the financial target of the current performance evaluation system, then points out the existing problems and finally puts forward the optimized solution. At the very beginning, the thesis shows relevant documents and theory basis concerning the case, followed by the background, purpose, specific contents and effects of the current performance evaluation system of the bank in the case. Next, the problems in the operation are listed. After that, based on the concerning theory, the thesis introduces an evaluation system of financial target with EVA as the core and explains how to calculate. At last, it shows some specific measures to raise EVA of T Branch and brings about an expectation for the research on the evaluation performance of commercial banks in China.
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