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论文编号：	7795
作者编号：	2120132511
上传时间：	2015/12/6 19:53:05
中文题目：	基于经济增加值的河北银行绩效考核体系研究
英文题目：	Based on economic value added of Hebei Bank performance appraisal system research
指导老师：	黄福广
中文关键字：	河北银行;经济增加值;经济资本;绩效考核
英文关键字：	Hebei Bank;Economic Value Added;Economic capital;Performance appraisal
中文摘要：	近年来，我国商业银行进行了一场巨大而深刻的变革，初步完成了制度体系的改革及资产规模的扩张，其管理模式已从原有的规模型管理成功过渡到了效益型管理。商业银行原先只追求存贷款规模、不讲究投资效益、不顾及资产质量的经营模式基本上已经被淘汰。传统的业绩评价指标，如股东权益回报率和总资产回报率，由于未考虑风险资本的机会成本，还不能算作真正意义上的价值管理指标，与价值最大化的经营目标要求还有差距，需要引入一个新的价值管理工具来作为商业银行的业绩评价指标，即经济增加值（Economic Value Added，简称EVA）。 EVA作为一种全新的业绩评价工具，广受学者和商业界关注，其在商业银行中的应用也越来越广泛。对于商业银行来说，EVA的核心思想是在净利润的基础上，扣除了风险资本的机会成本。与传统业绩评价指标相比，EVA既考虑了债务资本的成本，又考虑了风险资本的成本，因而更能真实地反映出商业银行的经营业绩。由于EVA与传统指标相比优势较为明显，逐渐被越来越多的商业银行所接受，并将其作为评价下属分支机构经营业绩的核心指标。本文从介绍EVA的理论含义入手，阐述了EVA指标的特点、EVA的核算模型以及在业绩评价中的优势，同时对河北银行基于EVA的绩效考核体系现状进行了描述和评价，并提出了完善其考核体系的建议，为进一步巩固EVA在河北银行的应用提供了依据。 本文共分为六章，第一章是绪论，主要介绍本文的研究背景与研究意义，并提出了本文的研究创新与不足之处；第二章是相关理论和文献综述，主要阐述EVA的概念、EVA的核算模型、EVA较传统指标在业绩评价中的优势，并对国内外研究文献进行了回顾，最后介绍了经济资本的概念及资本占用的计算方法等。第三章是河北银行绩效考核体系现状，主要介绍河北银行的经营概况，并阐述了河北银行绩效考核指标的构成、绩效考核指标的计算及绩效考核结果的运用等。第四章是河北银行绩效考核体系评价，主要阐述了河北银行绩效考核指标的设置、绩效考核指标的计算及绩效考核结果的运用等方面存在的问题，并对河北银行经济资本管理的现状进行了分析与评价。第五章是河北银行绩效考核体系完善建议，主要阐述了完善河北银行绩效考核体系的建议，包括考核指标设置的建议、考核结果运用的建议及经济资本管理的建议等。第六章是结论，主要阐述EVA作为一种全新的业绩评价工具，它既考虑了债务资本的成本，又考虑了风险资本的机会成本，河北银行完善基于EVA的绩效考核体系，有助于提高自身的核心竞争力。
英文摘要：	In recent years, China's commercial banks on a huge and profound change, initially completed system reform and the expansion of assets, the management mode from the original dimensions a successful transition to the efficiency management. Commercial banks the original pursuit of deposit and loan scale, not only pay attention to the investment benefit, regardless of the quality of the assets management pattern has been basically eliminated. The traditional performance evaluation indicators, such as return on equity and return on total assets, because of not considering the opportunity cost of equity capital, also not in the true sense of value management indicators, and business goals and objectives and to maximize the value of the gap, need to introduce a new value management tool to as an indicator of the performance evaluation of commercial banks, namely Economic Value Added (Economic Value Added, referred to as EVA). EVA as a new tool of performance evaluation, wide attention by scholars and business, and its application in commercial Banks is becoming more and more widely. For commercial banks, the core of the EVA is on the basis of the net profit, excluding the opportunity cost of venture capital. Compared with the traditional performance evaluation index, EVA is to consider the cost of debt capital, and considering the cost of equity capital, and thus can more truly reflect the operating performance of commercial banks. Because EVA compared with the traditional indicators more obvious advantages, gradually accepted by more and more commercial banks, as a core index for subordinate branches operating performance evaluation.This paper introduced the theory meaning of economic value added, this paper expounds the characteristics of EVA, EVA calculation model, and in the evaluation of performance advantages, at the same time about the present situation of Hebei Bank based on EVA performance appraisal system are described and evaluated, and puts forward some suggestions of perfecting the evaluation system, in order to further strengthen the application of EVA in the Hebei Bank to provide the basis. This article is divided into six chapters, the first chapter is introduction, mainly introduces the research background and research significance of this paper, and put forward the research innovation and deficiency of this article; The second chapter is the relevant theory and literature review, mainly explains the concept of EVA, EVA with the traditional accounting model, EVA index in the evaluation of performance advantages, and it reviews the research literature at home and abroad, finally introduces the concept of economic capital and the calculation method of capital takes up, etc. The third chapter is the Hebei Bank performance appraisal system present situation, this paper mainly introduces the Hebei Bank business situation, and this article introduces the structure of the Hebei Bank performance evaluation indicators, performance evaluation index of the calculation and the use of performance appraisal results, etc. The fourth chapter is the Hebei Bank performance appraisal system, discusses the Hebei Bank performance evaluation index setting, performance appraisal index calculation and the result of performance appraisal of the use of existing problems, and present situation of Hebei Bank economic capital management has carried on the analysis and evaluation. The fifth chapter is the Hebei Bank performance appraisal system perfect suggestions, mainly expounds the perfect performance appraisal system of Hebei Bank advice, including setting advice assessment index, the assessment results using the suggestion and advice of economic capital management. The sixth chapter is conclusion, mainly including EVA as a new tool of performance evaluation, it is to consider the cost of debt capital, and consider the opportunity cost of the venture capital, Hebei Bank perfect performance evaluation system based on EVA, helps to improve the core competitiveness of Hebei Bank itself.
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