经济资本与经济增加值管理在基层商业银行应用问题探讨

随着国内商业银行财务重组和股改上市的完成,传统经营模式和考核机制存在的弊病日益凸显,而经济资本管理作为西方成功的管理典范,正在被国内商业银行借鉴并渗透到管理活动中。但目前大多局限于基础理论和框架的运用,缺乏科学有效的计量工具。从长远看,要造就一个可持续发展的银行,提高核心竞争力,必须要以经济资本和经济增加值为核心,变革经营行为,提高管理水平,以应对日益复杂和激烈的竞争环境。

To Discuss on Application of Economic Capital and EVA in Commercial Bank Subsidiaries

In term of financial reconstruction and IPO of commercial banks in China,the traditional operation and performance appraisal pattern show more maladies.Management of Economic Capital(EC)which has been taken as a successful paradigm of western banks,is being introduced and integrated into management activities by Commercial banks in China.But the utilization is lack of effective measurement tools,and the introduction is limited in basic theories and framework.From long perspectives,commercial banks in China should transform their operation pattern and improve their management underpinned by EC and Economic Value Added(EVA),to achieve sustainable development and core competitive abilities in the environment of more complex and competitive.