文档介绍：摘要
银行业是关系着国计民生的重要的金融业,是一国国民经济的命脉,上市商业银行更是这条命脉的生力军,商业银行的财务绩效研究历来受到广泛的关注和重视。随着现代商业银行改革的不断推进,治理结构的不断完善,长期以来,银行运用的传统的财务绩效评价方法已日益突显出其不足之处。在上市商业银行中引入EVA财务绩效评价体系,则能为上市商业银行的发展带来新的动力和新的理念。
本文通过对传统财务绩效评价和EVA财务绩效评价进行对比分析,着重介绍了经济增加值在我国上市商业银行中应用的优势以及应注意的问题。通过对我国15家上市商业银行2010年度的EVA计算,反应了银行的财务绩效情况。同时通过对中国建设银行08到10年财务绩效的对比评价,突出了经济增加值在商业银行财务绩效评价中的地位和作用。最后指出了在当前我国的经济环境下应用EVA进行财务绩效评价时所应注意的应用条件,为银行业进行财务绩效评价提供一种思路。
关键词:财务绩效;EVA;上市商业银行
Abstract
Banking is a financial industry which plays an important role in the national economy. It is also the lifeline of our national economy. At the same time, mercial banks are the fresh activists of this lifeline. Researches on the financial performance mercial banks have got widespread concerns and attentions. With the advance of reform and the development of management structure in mercial banks, the deficiencies of the traditional performance evaluation methods, which are applied by banks for a long time, have increasingly highlighted. Therefore, introducing the EVA financial performance evaluation system into mercial banks will bring them new impetus and new ideas for development.
paring and analyzing the traditional financial performance evaluation and EVA financial performance evaluation, this paper focuses on the advantages and problems of EVA applied in the mercial banks, Through the EVA calculation of the 15 mercial banks in China in 2010, it analyzes the situation of banks’ financial performance. At the same time, by parative evaluation of the China Construction Bank’s financial performance from 2008 to 2010, it emphasizes the EVA’s status and function mercial banks’ performance evaluation. Finally, this paper points out the applicational condition of applying EVA into financial performance evaluation in the current economic environment in China, in order to provide an idea for financial performance evaluation of the banking industry.
Key Words: financial performance; EVA ; mercial banks
目录
一、引言 1
二、财务绩效评价和EVA财务绩效评价的相关理论 1
(一)财务绩效