-I- 摘要 近年来，商业银行及银行业金融机构竞争日益激烈，科学的运作体系显得尤为 重要，科学的绩效考核方法与价值评定标准不仅可以将商业银行经营目标与长远发 展相联系，而且可以将企业价值的实现与员工激励相联系，因此，显得尤为重要。 自2015年10月，C银行着手向EVA为主的绩效考核战略靠拢，并在综合效益指标 模块引入EVA指标的考核计算，但至今为止一直推广执行缓慢，究其原因，除了对 指标的重视程度问题，更多的在于与EVA挂钩的量化的指标体系的约束，于是，借 工作领域中绩效考核转型为契机，本文展开对该领域的研究与探讨，旨在通过基于 EVA的C银行绩效评价体系的构建，进而更好地促进EVA绩效考核在C银行的推 广及实施。 首先，本文通过对EVA的绩效评价方法的国内外的研究现状进行梳理，从理论 及实证的角度归纳了EVA绩效评价方法应用的科学性及可行性。 其次，通过EVA理论基础以及相关概念的总结，包括EVA的内涵、理论基础以 及计算方法，总结了传统绩效评价方法的内容，对比分析得出传统绩效评价方法的 缺陷以及EVA绩效评价方法的优势，为本文的写作奠定了理论基础。 再次，引入C银行现阶段绩效评价现状，通过C银行现阶段绩效评价现状及EVA 在此阶段的应用分析，指出现阶段EVA在C银行绩效评价体系中的应用中存在的问 题，核心是缺乏科学的量化指标考核体系，进而为本文的研究指明了方向。 最后，针对C银行现阶段EVA绩效评价体系存在的问题做出优化设计，包括设 计的思路、原则以及目标，进而构建基于EVA的优化的C银行绩效评价体系，并通 过C银行报表数据的应用做出实证分析，通过EVA计算指标与传统财务指标对比分 析，以实证的角度证明了修正后的EVA绩效评价考核的科学性。并对改善后的C银 行EVA绩效评价体系的推广与执行提出保障性措施，为C银行构建更加科学合理的 绩效考核方法提供新的思路，进而更好地服务于C银行日后更加完善的绩效体系的 构建工作。 关键词：EVA；银行；绩效评价；资本成本率 燕山大学工商管理硕士学位论文 -II- Abstract Inrecentyears,Thecompetitionbetweencommercialbanksandfinancialinstitutions hasbecomeincreasinglyfierce,sothescientificoperatingsystemisparticularlyimportant. Scientificperformanceevaluationmethodsandvalueevaluationstandardscannotonly linkthebusinessgoalsofcommercialbankswithlong-termdevelopment.Andthe realizationofenterprisevaluecanbelinkedwithemployeemotivation,soitisparticularly important.SinceOctober2015,BankCtoapproachtheEVA-basedperformanceappraisal strategy,andhasintroducedtheevaluationcalculationofEVAindicatorsinthe comprehensiveefficiencyindicatormodule.However,theimplementationhasbeenslow sofar.Thereasonforthisisthatinadditiontotheemphasisonindicators,Whatismore,it isconstrainedbythequantitativeindicatorsystemlinkedtoEVA.Therefore,withthehelp ofperformanceappraisaltransformationinthefieldofwork,thisarticlebeginsresearch anddiscussioninthisfield,aimingtoadopttheconstructionoftheperformanceevaluation systemofBankCbasedonEVA,andthenpromotetheEVAperformanceevaluationin BankC. Firstly,byanalyzingthecurrentsituationhomeandabroadinthispaper,itfindsout thescientificandpossibleangletoapplytheperformanceevaluationmethodbasedon EVA. Secondly,throughthedescriptionoftherelatedtheoriesofEVAandthecommercial bankperformanceevaluationbasedonEVAinthepaper,includingtheconnotationof EVA,theoreticalbasisandcomputingmethod,summarizethetraditionalperformance evaluationmethod,pointouttheshortcomingsofthetraditionalperformanceevaluation methodandtheadvantagesofEVAevaluationmethod,whichprovidetheoreticalbasisfor thispaper. Thirdly,inthispaperintroducethebasicsituationandtheperformanceevaluation systemofCbank,throughanalysistheapplicationofEVA,pointouttheshortcomingsof therecentapplication,thecoreisthelackofascientificquantitativeindexassessment system,andthenpointthegoleofthispaper. Abstract --III Finally,accordingtotheproblemsexistinginthecurrentEVAperformance evaluationsystemofBankC,anoptimaldesignismade,includingtheideas,principles, andgoalsofthedesign,andanoptimizedCbankperformanceevaluationsystembasedon EVAisconstructed,andanempiricalanalysisismadethroughtheapplicationofBankC reportdata.ThroughthecomparisonandanalysisofEVAcalculationindexandtraditional financialindex,thescientificnatureoftherevisedEVAperformanceevaluationisproved fromtheempiricalpointofview.Andputforwardthesafeguardmeasurestothe promotionandimplementationoftheimprovedEVAperformanceevaluationsystemof BankCtoprovidenewideasforBankCtobuildamorescientificandreasonable performanceevaluationmethod,andthenbetterservetheconstructionofBankC'smore completeperformancesysteminthefuture. Keywords:EVA;bank;performanceevaluationsystem;thecostofcapitalrate 目录 -V- 目录 摘要........................................................................................................................................I ABSTRACT.........................................................................................................................II 第1章绪论.....................................................................................................................1 1.1研究背景及意义......................................................................................................1 1.1.1研究背景...........................................................................................................1 1.1.2研究意义...........................................................................................................3 1.2国内外研究现状......................................................................................................3 1.2.1国外研究现状...................................................................................................5 1.2.2国内研究现状...................................................................................................5 1.2.3国内外研究现状评述.......................................................................................7 1.3研究内容和方法......................................................................................................8 1.3.1研究内容...........................................................................................................8 1.3.2研究方法...........................................................................................................8 第2章EVA的理论基础以及相关概念..........................................................................10 2.1EVA的内涵与理论基础........................................................................................10 2.1.1EVA的内涵....................................................................................................10 2.1.2EVA的理论基础.............................................................................................11 2.2EVA的计算方法....................................................................................................13 2.2.1EVA的计算公式............................................................................................13 2.2.2EVA的会计调整原则....................................................................................13 2.3传统绩效评价方法的内容与缺陷........................................................................14 2.3.1传统绩效评价方法的内容.............................................................................14 2.3.2传统绩效评价方法的缺陷.............................................................................15 2.4EVA运用于商业银行绩效评价的优势................................................................16 2.4.1目标定位清晰.................................................................................................16 2.4.2评价结果及时................................................................................................16 燕山大学工商管理硕士学位论文 -VI- 2.4.3系统连贯性强.................................................................................................16 2.4.4兼顾长期利益.................................................................................................17 2.5本章小结................................................................................................................17 第3章C银行绩效评价现状及EVA应用存在的问题.................................................18 3.1C银行基本概况.....................................................................................................18 3.2C银行现阶段绩效评价现状.......................