《我国商业银行基于EVA上价值创造的应用分析》毕业学术论文.doc

我国商业银行基于EVA上价值创造的应用分析 财务管理 摘 要：随着金融市场的竞争日益激烈，传统的绩效管理系统缺陷已经逐渐显现，探索一套行之有效的更为科学的绩效管理系统已经成为现代商业银行股东、管理者和经营者各方的共识。EVA绩效管理系统因为其更为全面的考虑到负债和股权资金成本而更能真实的反映银行创造的真实经济利润。本文主要介绍在我国商业银行现阶段在价值管理中的应用，通过实证分析推算出的商业银行EVA公式简要分析影响我国商业银行价值创造的主要内部因素，同时根据分析出的提出影响我国商业银行利用EVA绩效评价体系出现的问题或者困境。最后，探讨如何利用BSC平衡计分卡从非财务角度在综合权衡公司动态的战略性优势上考虑与EVA绩效管理系统相结合帮助我国商业银行更好的实现价值最大化。 关键词：商业银行； EVA绩效评价系统；BSC平衡计分卡；价值最大化 Chinese commercial banks’ value creation application analysis based on EVA Nie pi School of Finance Abstract:With the increasingly fierce competition in the financial market, the traditional performance management system defects have been gradually emerging.To explore a more scientific and effective performance management system has become the consensus of the parties to the shareholders, managers and operators of modern commercial bank. EVA performance management system because of its more comprehensive consideration to liabilities and equity cost of capital and more a true reflection of the bank that can create the true economic profit become the first choice . In this paper we introduce the application and the status quot of Chinas commercial banks at the moment, the value management, through empirical analysis of projected commercial banks EVA formula brief analysis of the major internal factors affecting the creation of the value of Chinas commercial banks, according to an analysis of the proposed affect Chinese commercial banks EVA system problems or difficulties.Finally, we explore the use of BSC Balanced Scorecard considered in the trade off dynamic strategic advantage from a non-financial perspective combined with EVA performance management system to help Chinese commercial banks to better maximize their value. Keywords:Commercial bank ; EVA performance management system;Balanced Scorecard considered ; Maximize value. 目 录 摘 要......................................................................................................................I Abstract.........................