發(fā)布時間：2018-05-22 16:26

  本文選題：績效管理 + 商業(yè)銀行�。� 參考：《武漢理工大學(xué)》2014年碩士論文

【摘要】：隨著金融全球化競爭和信息技術(shù)的變革，銀行業(yè)間的競爭更加激烈。國有商業(yè)銀行要繼續(xù)保持國際市場競爭中的地位，必須切實將績效管理擺在重要的戰(zhàn)略位置，盡快提高企業(yè)績效管理水平。作為一種有效的管理工具，經(jīng)濟增加值指標(biāo)及其管理模式很好地反映了企業(yè)價值增值目標(biāo)對績效管理提出的改良要求。 本文基于經(jīng)濟增加值（EVA, Economic value added）的基本理論，試圖分析EVA的價值驅(qū)動模式及其與績效管理的關(guān)系，設(shè)計在EVA導(dǎo)向下的商業(yè)銀行績效管理模式，并對商業(yè)銀行建立基于EVA的績效管理模式進行實證探討，為實現(xiàn)商業(yè)銀行的戰(zhàn)略目標(biāo)提供管理支持，對增強國有商業(yè)銀行在市場經(jīng)濟中的競爭力有十分現(xiàn)實的意義。 本文的主要內(nèi)容包括： （1）討論EVA對商業(yè)銀行績效管理的影響。績效管理的理念在商業(yè)銀行中已經(jīng)得到了普遍的貫徹和執(zhí)行，成為企業(yè)管理的一項重要工具。但傳統(tǒng)的績效管理仍存在很多弊端，尤其是它還不能很好地傳導(dǎo)EVA所反映的價值創(chuàng)造的思想。本文對EVA的理念進行充分的剖析，分析EVA對績效管理的影響，找到EVA與商業(yè)銀行績效管理的切合點。 （2）構(gòu)建基于EVA的商業(yè)銀行績效管理模式。在國有商業(yè)銀行全部實現(xiàn)股份制改造的背景下，商業(yè)銀行的績效管理必須與EVA指標(biāo)契合起來。本文通過分析論述EVA的價值驅(qū)動因素，將EVA的驅(qū)動因素引入績效管理系統(tǒng)，在績效計劃、績效輔導(dǎo)、績效評價及績效反饋的全過程中體現(xiàn)EVA的過程管理，將EVA與商業(yè)銀行績效管理有機融合起來，構(gòu)建基于EVA的商業(yè)銀行績效管理構(gòu)架，探索該模式的實施路徑。 （3）設(shè)計基于EVA的商業(yè)銀行績效關(guān)鍵指標(biāo)。本文在明確商業(yè)銀行發(fā)展戰(zhàn)略目標(biāo)的基礎(chǔ)上，分析影響商業(yè)銀行戰(zhàn)略目標(biāo)實現(xiàn)的關(guān)鍵要點，尋找影響商業(yè)銀行戰(zhàn)略目標(biāo)實現(xiàn)的成功關(guān)鍵因素，，然后通過層層分解到部門和崗位，找到部門和崗位成功關(guān)鍵因素，最后形成可以對成功關(guān)鍵因素進行量化考評的關(guān)鍵績效指標(biāo)。 國內(nèi)外研究都表明EVA指標(biāo)同樣適用于商業(yè)銀行的績效評價，但就EVA如何與績效管理有效融合還未有深入研究。本文就這一點展開論述，并結(jié)合KPI指標(biāo)設(shè)計和業(yè)績合同的管理，建立基于EVA的商業(yè)銀行績效管理體系，給我國商業(yè)銀行建立現(xiàn)代財務(wù)制度和提高銀行業(yè)的經(jīng)營績效提供有益的借鑒經(jīng)驗。
[Abstract]:With the competition of financial globalization and the change of information technology, the competition between banks is more intense. In order to keep the position in the international market competition, the state-owned commercial banks must put the performance management in an important strategic position and improve the performance management level of the enterprises as soon as possible. As an effective management tool, the index of economic added value and its management mode reflect the improvement requirement of enterprise value added target to performance management. Based on the basic theory of EVA and Economic value added), this paper attempts to analyze the value-driven mode of EVA and its relationship with performance management, and designs the performance management model of commercial banks under the guidance of EVA. The paper also makes an empirical study on the establishment of performance management model based on EVA in commercial banks, which provides management support for achieving the strategic objectives of commercial banks, and has a very practical significance for enhancing the competitiveness of state-owned commercial banks in the market economy. The main contents of this paper include: 1) discuss the impact of EVA on performance management of commercial banks. The concept of performance management has been widely implemented and implemented in commercial banks, and has become an important tool of enterprise management. However, the traditional performance management still has many disadvantages, especially it can not transmit the value creation thought reflected by EVA. This paper makes a full analysis of the concept of EVA, analyzes the impact of EVA on performance management, and finds out the relevant points between EVA and performance management of commercial banks. Second, construct the performance management model of commercial bank based on EVA. Under the background that state-owned commercial banks realize the reform of joint-stock system, the performance management of commercial banks must coincide with the EVA index. In this paper, the value drivers of EVA are analyzed, and the driving factors of EVA are introduced into the performance management system. The process management of EVA is embodied in the whole process of performance planning, performance guidance, performance evaluation and performance feedback. This paper combines EVA with performance management of commercial banks, constructs the performance management framework of commercial banks based on EVA, and explores the implementation path of the model. The key performance indicators of commercial banks based on EVA are designed. On the basis of defining the development strategic objectives of commercial banks, this paper analyzes the key points that affect the realization of the strategic objectives of commercial banks, finds out the key factors that affect the success of the realization of the strategic objectives of commercial banks, and then decomposes them to departments and positions through layers. Find out the key factors of department and post success, and finally form the key performance indicators which can be quantified to evaluate the key factors of success. Domestic and foreign studies have shown that the EVA index is also applicable to the performance evaluation of commercial banks, but the effective integration of EVA and performance management has not been further studied. This paper discusses this point and establishes the performance management system of commercial banks based on EVA combined with the design of KPI index and the management of performance contract. It provides useful experience for our commercial banks to establish modern financial system and improve the performance of the banking industry.
【學(xué)位授予單位】：武漢理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.33;F830.42

【參考文獻】

相關(guān)期刊論文 前10條

1 秦爽;;淺析基于EVA的全面預(yù)算管理[J];財經(jīng)界(學(xué)術(shù)版);2011年06期

2 王攀娜;;基于EVA的公司價值有效性實證分析[J];財會通訊;2009年06期

3 劉永祥;張友棠;楊蕾;;企業(yè)環(huán)境績效評價指標(biāo)體系設(shè)計與應(yīng)用研究[J];財會通訊;2011年13期

4 崔潔;;EVA在我國企業(yè)績效評價應(yīng)用研究[J];財會通訊;2011年36期

5 路媛媛;;企業(yè)經(jīng)營績效評價研究綜述及展望[J];財會通訊;2012年05期

6 田光慧;;EVA模型的調(diào)整計算[J];財會月刊;2009年20期

7 郭小群;楊劍波;彭本紅;;銀行業(yè)上市公司盈利能力持續(xù)性的影響因素[J];金融論壇;2010年09期

8 姜宏;劉成竹;;基于EVA模型的企業(yè)內(nèi)部價值管理[J];財務(wù)與會計(理財版);2010年06期

9 陳全興;王曉娜;;現(xiàn)代商業(yè)銀行績效評價框架——基于價值理論與多維視角的分析[J];金融論壇;2012年03期

10 戴云;;基于因子分析法的企業(yè)績效評價研究——以江蘇南通中小板上市公司為例[J];財會通訊;2013年06期

相關(guān)博士學(xué)位論文 前1條

1 林文杰;EVA價值管理體系及在我國商業(yè)銀行的應(yīng)用[D];華中科技大學(xué);2012年

本文編號：1922801