兴业银行EVA业绩评价与报酬激励体系研究.docVIP

硕 士 学 位 论 文 论文题目 兴业银行EVA业绩评价与报酬激励体系研究 摘要 商业银行经营管理的一个关键环节是进行有效的业绩评价，并以此作为激励约束的出发点，在我国，这两个问题一直未能很好地解决，主要是受到历史上银行内外部对经营者行为产生影响的制度、文化因素的制约。随着中国入世和国内商业银行法人治理结构的日益完善，将银行价值最大化作为银行经营管理的最终目标己经成为股东、银行管理者和经营者的共识，那么,如何衡量银行的价值创造能力以及如何建立以价值创造为核心的报酬激励机制就成为当前急需解决的问题。 本文从兴业银行现有业绩评价与报酬激励体系出发，分析其中存在的问题，借鉴和运用目前国际商业银行广泛应用的EVA方法，进行该行基于EVA的业绩评价与报酬激励系统设计，以切实解决目前考评激励中的不足之处，并对该系统有效和完善运作提出一些建议。 关键词:银行价值,经济增加值,业绩评价,报酬激励 Abstract It is a key point to proceed valid performance evaluation and to stimulate according to the result in the commercial bank’s operation and management .In China,these two problems have not been solved well for a long time as they have been affected by regulations and cultural factors of bank inside or outside.With China’s entering into WTO and the gradual improvement of the commercial bank’s corporate governance ,the maximum value as the final goal of the commercial bank’s operation and management has become the common knowledge of the ownership,bank manager and operator.Then how to measure the ability of value creating of a bank and build the simulating mechanism,which is based on the core of value creating,is of major concern. This dissertation studies the current performance evaluation system and stimulaion mechanism of Industrial Bank Co.,Ltd. In this study, by using EVA methodology, which is widely used worldwide, I analyze such problems existing in this bank and attempt to design the performance evaluation and stimulation system. The purpose of the design is to solve the problems in the current system as well as to put forward some suggestions on the effective and perfect operation in the newly designed system. Key Words:bank value,EVA, performance evaluation, stimulation mechanism 目 录 摘要 1 Abstract 2 1引言 6 1.1问题提出 6 1.2经济增加值概念 6 1.3文献综述 7 1.3.1关于经济增加值理论研究 7 1.3.2关于银行业绩评价与报酬激励机制的研究 8 1.4论文的研究对象及结构安排 8 1.4.1论文的研究对象 8 1.4.2论文的结构安排 9 2 EVA与银行价值的关系 10 2.1 EVA理论概述 10 2.1.1 EVA理论的内涵 10 2.1.2 EVA的