关于商业银行分支机构提高经济增加值（EVA）的探讨

最大限度地提高商业银行分支机构的经济增加值，是一个涉及经营理念、管理方式、资金集中配置下的经营策略、资产负债结构调整、经济资本配置等诸多方面的复杂问题。当前分支机构应当紧紧围绕上级行以经济增加值为核心的绩效考评办法，以价值增值和资本节约为原则，以全面预算管理体系的建立健全为平台，以内部资金转移价格和经济资本配置系数、配置限额为导向，确定经营策略。具体包括：逐步增强主动负债的能力；按价值增长、资本节约的方向经营信贷资产业务；努力降低内部无息资产占用和低效资金占用；探索建立健全所得税申报工作机制等。

On Enhancing EVA by Branches of Commercial Banks

Maximizing the EVA of branches of commercial banks is a complicated problem involving operational concept, manage- ment pattern, operation strategy under centralized capital allocation, adjustment of asset liability structure, economic capital allocation and etc. At present, the branches concerned should thrash out their operation strategy according to the EVA-based performance appraisal system adopted by upper branches, follow the principle of value appreciation and capital efficiency, improve their overall budget management system and realize their internal capital transfer price and allocation quota. Specifically speaking, they should enhance their active liability capabilities; manage credit asset business in light of value appreciation and capital efficiency, work hard ,to reduce the tie-up of non-interest and low-efficient capital and explore ways to improve the income tax declaration mechanism.