基于价值增长的商业银行EVA评价方法思考

随着我国商业银行,法人治理结构的日益完善,价值最大化已成为银行经营管理的最终目标。目前广泛应用的新方法——经济增加值法,为银行价值的衡量提供了可借鉴的思想和方法。本文首先阐述了银行价值构成和经济增加值理论基础,然后分析了银行价值创造和EVA的内在联系及相互影响,最后指出基于价值增长的EVA绩效评价方法,对我国商业银行价值最大化经营目标的实现具有积极作用。

EVA Performance measurement method of Commercial Banks Research Based on Incremental Value

With the gradual improvement of commercial bank corporate governance, The maximum value has become the final goal of the commercial bank's operation and management. Today a new method generally applied in the world is economic value the management performance of all levels institutions under its rule. The paper firstly expatiates the composition of bank value and the theory of EVA, then analyses the interactive relationship and mutual influence between bank value creation and EVA,finally,it will improve value-maximized of our commercial banks in an active way by adopting The method of the performance evaluation and risk management based on incremental value.