中国上市银行的经济增加值及其驱动因素

金融业的全面对外开放使得银行之间的竞争日趋激烈，对中国商业银行经营绩效作出科学评价成为大势所趋。本文选取中国沪深两市14家上市银行作为研究样本，结合银行业的特殊性和中国商业银行的实际情况，对它们的经济增加值（EVA）进行测算，得出中国上市银行经营绩效不容乐观；进一步深入探索EVA潜在驱动因素得出，EVA与资产规模、存货比、资本充足率非显著相关，与外部治理显著正相关，与固定资产比例及不良货款率呈显著负相关。因此中国商业银行应完善内外治理机制，建立以EVA为核心风险管理体系。

Economic Value Added and its Driving Factors of Chinese Listed Banks

With the completion of the openness to foreign banks in Chinese financial market, banks in China started to face even fiercer competition. It tends to be a must to evaluate operating performance of Chinese commercial banks objectively. This paper used 14 listed commercial banks as samples, modified the basic economic value added（EVA） calculation model to compute EVA of these banks, explored the driving factors of EVA from the perspective of asset size, asset quality, asset management, capital management and external governance, and put forward effective measures to improve operating performance of Chinese commercial banks.