本文以EVA为主线,在介绍EVA基本理论以及商业银行EVA业绩管理体系的
形成与应用的基础上,重点阐述了在江苏银行推行以EVA为核心业绩管理体系的实
践过程、取得的成果和存在的问题、以及今后的对策建议。论文主体分五个部分:
第一部分是绪论,在介绍中国商业银行引入应用EVA的背景、选择江苏银行作
为研究对象的意义后,对国内外EVA研究领域内主要的文献作了一些简单的综述,
然后提出本文的研究思路和研究方法。
第二部分是理论铺垫,介绍EVA基础理论,比较在业绩管理方面EVA指标与传
统指标的优势。因为EVA在银行业的应用有别于普通工商业的应用,所以基于知识
体系的连贯性考虑,借着介绍与商业银行的EVA指标相关的两个概念,以及商业银
行EVA业绩管理体系的形成及应用。
第三部分是实践分析,介绍EVA业绩管理体系在江苏银行是怎么建立的、应用
在哪些方面的管理上,应用中怎么不断改进的,并配以实例进行说明。
第四部分是效果验证,通过具体的实例对EVA实施前后的数据进行对比,通过
选取代表性群体进行问卷调查,从而分析EVA业绩管理体系在江苏银行应用的效果
和存在的不足。
第五部分是建议策略,这是全文的一个目标,针对问卷调查显示的问题,提出
EVA业绩管理体系在江苏银行应用的完善建议。
关键词:经济增加值商业银行业绩管理
Abstract
With over 30 years of reforming and continuing improvement of core competency,
EVA (Economic Value Added) has become a core KPI in China banking system.
Especially following the introducing of the Basel Capital Accord to the banking system,
in recently-10 years, EVA has been used to evaluate the performance of bank. With the
rapid development of capital market in China domestic market, the EVA has been already
established among the four major state-owned bank of ICBC, ABC, BOC and CCB, but it
is developed slowly among municipal commercial bank. Therefore this thesis will choose
the application study of EVA within the Bank of Jiangsu and analyze the case of
municipal commercial bank in developed area, which will be meaningful to some extent.
Based on the introduction of fundamentals of EVA which is the major topic of this
paper and its application in commercial bank, the thesis is focused on the practicing and
the achievements which EVA is implemented as a core KPI in Bank of Jiangsu and
existing problems and solution have also been discussed. Following are the five chapters:
Chapter one is the introduction. Following the background introduction of EVA to
China commercial bank and the meaningful of choosing Bank of Jiangsu as a study target,
the major literature both in domestic and abroad has been summarized with the
methodology and thinking of the research been discussed.
Chapter two is the principal fundamentals. The basic theory of EVA has been
introduced with a comparing of advantage to traditional KPI. Due to the application
difference of EVA between bank and other business, the two concept of EVA which is
connected with commercial bank has been introduced and the evolution and application
of EVA in commercial bank been talked.
Chapter three is an analysis of practicing. How EVA established and applied in Bank
of Jiangsu has been introduced and how EVA has been continued improving there with
some actual cases been explained.
Chapter four is a checking of the EVA effect. With a comparing of data variance
between the EVA implemented before and after in Bank of Jiangsu and some survey of
questionnaire from selected personnel,the effect and existing problems of EVA as a KPI
was analyzed.
Chapter five is a conclusion and suggestion. Targeting at the problems from
questionnaire ,some suggestion to perfect the EVA in Bank of Jiangsu has been given out,
which is also a goal of this thesis.
Keywords: Economic Value Added(EVA),commercial banks, performance
management
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