我國(guó)商業(yè)銀行價(jià)值創(chuàng)造能力研究-資料下載頁(yè)
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【正文】 又避免過(guò)度高估風(fēng)險(xiǎn)的經(jīng)營(yíng)行為，促使銀行的風(fēng)險(xiǎn)承擔(dān)更貼近目標(biāo)價(jià)值，增進(jìn)股東價(jià)值。構(gòu)建以EVA和RAROC相結(jié)合的風(fēng)險(xiǎn)管理體系，將風(fēng)險(xiǎn)控制嵌入業(yè)務(wù)流程，全面提升以風(fēng)險(xiǎn)管理和財(cái)務(wù)管理為核心的內(nèi)部管理能力。樹(shù)立“銀行價(jià)值最大化”的理念，建立以資產(chǎn)負(fù)債為中心的預(yù)算體系，以資本經(jīng)濟(jì)為核心的資本約束機(jī)制，以客戶為中心的產(chǎn)品服務(wù)體系，以及分地域、分部門、分產(chǎn)品的利潤(rùn)報(bào)告體系、績(jī)效考評(píng)體系和資源配置體系。建立符合經(jīng)濟(jì)利潤(rùn)的績(jī)效考核與分配的體制，運(yùn)用EVA準(zhǔn)確評(píng)價(jià)機(jī)構(gòu)、個(gè)人、客戶、產(chǎn)品效益，最終實(shí)現(xiàn)銀行價(jià)值最大化。參考文獻(xiàn)：[1] Jesen and Mecking. The theory of the firm, Managerial behavior, Agency cost, and capital structure,[J]. Journal of Finacial Economics, 1976(3): 305360.[2] Lambert, . Contracting theory and accounting[J]. Journal of Accounting and Economics, 2001(32): 3287.[3] Franco Modigliani and Merton,. The cost of capital, corporation finance and the theory of investment[J].American Economic Review,1958(7):261297.[4] Randall Morck and Bernard Yeung. Special issues relating to corporate governance and family conrol. World Band Policy Research, Working paper,2004,3406.[5] Ross Levine. The corporate governance of banks: A concise discussion of concepts and evidence, World Band Policy Research, Working paper,2004,3404.[6] Stern, , and . Chew. The EVA financial management system[J]. Journal of Applied Corporate Finance, 1995(10): 435446.[7] Uyemura, ..Kantor, ., and J. M. Pettit. EVA for Banks : Value Creation, Risk Management , and Profitability Measurement [J]. Journal of Applied Corporate Finance, . Summer 1996:94113.[8] 池國(guó)華,王振武. 經(jīng)濟(jì)增加值指標(biāo)在價(jià)值評(píng)估領(lǐng)域的應(yīng)用[J]. 投資研究，2002（2）.[9] 曹廷求. 股份制商業(yè)銀行治理：基于年報(bào)的實(shí)證分析[J]. 改革，2004（6）.[10] 高莉,樊衛(wèi)東. 中國(guó)銀行業(yè)創(chuàng)值能力分析——EVA體系對(duì)銀行經(jīng)營(yíng)績(jī)效的考察[J].財(cái)貿(mào)經(jīng)濟(jì)，2003(11).[11] 谷棋， 于東智. EVA財(cái)務(wù)系統(tǒng)的理論分析[J]. 會(huì)計(jì)研究, 2000(11):3137.[12] 李延喜,郭曉揚(yáng),張啟鑾,孔祥泉. 基于EVA的企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)方法研究[J]. 科學(xué)與科學(xué)技術(shù)管理, 2002(9): 2123.[13] [D]. 博士學(xué)位論文，2004.[14] 劉淑蓮. 企業(yè)價(jià)值評(píng)估與價(jià)值創(chuàng)造戰(zhàn)略研究－[15] 譚德彬. EVA上市銀行業(yè)績(jī)?cè)u(píng)價(jià)新標(biāo)準(zhǔn)[J]. 財(cái)經(jīng)科學(xué)，2003（5）增刊.[16] 張新. 中國(guó)經(jīng)濟(jì)的增長(zhǎng)和價(jià)值創(chuàng)造[M]. 上海：三聯(lián)書店，2003.[17] 朱建武. 基于EVA的中小銀行績(jī)效與治理結(jié)構(gòu)關(guān)系分析[J]. 財(cái)經(jīng)研究，2005（5）.Study on the Value Creation Ability of Chinese Commercial BanksEmpirical Study Based on EVAZHENG Ming，LIN PanyingAbstract： The ability of value creation is the key indication of the petitive strength of mercial banks, and the value creation of mercial banks is linked with the capital structure and the market structure closely. The institution of EVA effectively promotes the development of business and increases the growth of inner value of the bank. This paper adopts traditional financial index and the EVA system to analysis and calculate the mercial banks’ ability of evaluation creation. At the same time, we set up the index of the value creation ability of mercial banks in China. With these indexes, this paper also analysis the positive indexes on the value creation ability of mercial banks, through the empirical study. Finally, we put forward some measures and steps about the reformation of our country’s mercial banks system. Key words： EVA。 mercial banks。 value creation13 /
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