近年来，为了推动我国经济的进一步发展，推动市场化改革的科学性与合理 性，我国金融行业进行了一系列的改革。然而，伴随着金融市场不断放宽准入条 件，国外银行也开始进入中国市场等情况，贵州省地区的商业银行不得不面对国 内外各大商业银行的竞争，竞争压力日益增大。在此情况下，如何运用科学的评 价方法以评价商业银行的价值创造能力，发现不足，进而结合现代的价值创造管 理理念以提高商业银行自身的价值创造能力、资源配置能力，已经成为了贵州省 地区商业银行所面临的迫切问题。 除此之外，伴随着资本市场的不断发展，大量优质的股份制银行纷纷涌入贵 州省地区，从而单纯以考核提高市场占有率、加大资本投入等方式占据市场、提 高银行盈利，已经不再适合企业的发展，传统贵州商业银行面临着极为巨大的竞 争压力，急需改革现有的资本管理机制，增强风险的预防管理，并最终使贵州省 商业银行的综合竞争力大取得大幅度提升。EVA（经济增加值）作为一项先进的 绩效评价指标，不仅综合考虑了债务资本与权益资本，且最终旨在体现价值增值 部分，对企业战略规划有着重要的意义。因此本文阐释了EVA理论的基础,分析 了EVA指标在商业银行应用的有用性,以商业银行某支行为例分析其影响因素， 进一步说明对企业长远战略规划的指导意义。 本文在最后提出必须要通过注意调整收入结构，即在保证传统信贷业务利润 的同时，着重发展非信贷业务尤其是拓展中间业务才能够切实提高EVA值的目 的；除此之外，商业银行要进一步提高资本意识，令资本成本有所降低，进而转 变现有的财务管理理念，令EVA值能够实现大幅度增加。总而言之，在商业银 行内部切实推广EVA理念，结合自身文化以建立起科学合理的EVA战略理念， 并令其成为指导银行经营活动的指导思想。 关键词：绩效评价；经济增加值；回归模型；商业银行 II ABSTRACT Inrecentyears,inordertopromotethefurtherdevelopmentofChina'seconomy andpromotethescientificityandrationalityofmarket-orientedreform,China's financialindustryhascarriedoutaseriesofreforms.However,alongwiththe financialmarketcontinuestorelaxaccessconditions,foreignbankshavebegunto entertheChinesemarketandothersituations,commercialbanksinGuizhouProvince havetofacethecompetitionofmajorcommercialbanksathomeandabroad, competitionpressureisincreasing.Inthiscase,howtousescientificevaluation methodstoevaluatethevaluecreationabilityofcommercialbanks,findoutthe deficiencies,andthencombinemodernvaluecreationmanagementconceptto improvethevaluecreationabilityandresourceallocationabilityofcommercialbanks, hasbecomeanurgentproblemfacedbycommercialbanksinGuizhouProvince. Inaddition,withthecontinuousdevelopmentofthecapitalmarket,alarge numberofhigh-qualityjoint-stockbankspouredintoGuizhouProvince,sothatthe traditionalcommercialbanksinGuizhou,whichoccupythemarketonlybymeansof increasingmarketshare,increasingcapitalinvestmentandsoon,arefacingextremely far-reachingcompetitionpressureandneedtobechangedurgently.Reformthe existingcapitalmanagementtact,enhanceriskpreventionandmanagement,and ultimatelymakethecomprehensivecompetitivenessofcommercialbanksinGuizhou Provincegreatlyimproved.EVA(EconomicValueAdded)asanadvanced performanceevaluationsystem,notonlyconsidersdebtcapitalandequitycapital,but alsoaimstoembodythevalue-addedpart,whichisofgreatsignificancetothe strategicplanningofenterprises.Therefore,thispaperbrieflyintroducesthebasisof EVAtheory,analyzestheusefulnessofEVAindicatorsincommercialbanks,and analyzestheinfluencingfactorsbyacommercialbank,furtherillustratingtheguiding significanceoflong-termstrategicplanningforenterprises. Onthisbasis,thispaperfinallyputsforwardthatwemustpayattentionto adjustingtheincomestructure,thatis,whileguaranteeingtheprofitoftraditional creditbusiness,weshouldfocusondevelopingnon-creditbusiness,especially expandingintermediarybusiness,inordertoeffectivelyimprovethevalueofEVA;in addition,commercialbanksshouldfurtherenhancecapitalawareness,sothatthecost ofcapital.Thishasreducedandtransformedtheexistingfinancialmanagement concepts,enablingEVAtoachieveasignificantincrease.Inaword,weshould popularizetheEVAconceptincommercialbanks,combinewithourowncultureto III establishascientificandreasonableEVAstrategicconcept,andmakeitbecomethe guidingideologyforguidingthebank'sbusinessactivities. Keywords:performanceevaluation;EVA;regressionmodel;commercialbank IV 目录 摘要.................................................................................................................................I ABSTRACT..................................................................................................................II 1.前言...........................................................................................................................1 1.1问题的提出与研究背景...................................................................................1 1.2国外研究现状及评述.......................................................................................2 1.3国内研究现状及评述.......................................................................................4 1.4研究目的及意义...............................................................................................6 1.5研究内容及方法...............................................................................................7 1.6本文的创新点与不足之处...............................................................................8 2与本文相关的基本理论阐释....................................................................................9 2.1基本概念..........................................................................................................9 2.1.1绩效、绩效管理、绩效评价的定义.....................................................9 2.1.2EVA（经济增加值）定义.....................................................................9 2.1.3商业银行的定义及其绩效评价理论..................................................10 2.2基本原理........................................................................................................11 2.2.1商业银行的绩效特征...........................................................................11 2.2.2EVA的“4M”管理体系.........................................................................11 2.2.3绩效评价与EVA价值理论的联系.....................................................12 2.3相关理论.........................................................................................................14 2.3.1价值创造理论.......................................................................................14 2.3.2EVA评价指标的组成...........................................................................15 2.3.3商业银行绩效评价与EVA理论结合的内在联系.............................15 2.4分析方法........................................................................................................17 2.4.1在商业银行绩效评价中引入EVA指标.............................................17 2.4.2将EVA指标与绩效评价管理体系进行结合.....................................17 2.4.3结合员工综合考核情况进行评价.......................................................17 3商业银行绩效考评存在的问题..............................................................................19 3.1银行业发展现状及趋势.................................................................................19 3.2商业银行绩效管理现状.................................................................................19 3.3商业银行绩效管理存在的主要问题及原因分析.........................................20 3.3.1主要问题分析......................................................................................20 3.3.2原因分析..............................................................................................21 V 4样本选取及模型建立..............................................................................................22 4.1样本选取.........................................................................................................22 4.1.1样本银行绩效考评现状..............................................................................22 4.1.2样本银行EVA存在的主要问题................................................................23 4.1.3模型优化......................................................................................................24 4.2样本分析...................................................