基于EVA的PD银行绩效评价

在市场经济环境下利益者出于不同的目的,都需要客观真实评估中小股份制银行绩效。EVA指标设计的基本思路是:理性的投资者都期望自己所投出的资产获得的收益超过资产的机会成本,即获得增量受益;否则,理性的投资者就会想方设法将已投入的资本转移到其他方面去。

PD Bank Performance Evaluation Based on EVA

The benefits proceeds from a different purpose under the market economy environment, all need to objectively and truly evaluate small and medium-sized joint-stock banks performance. Tbe basic thinking way of EVA index sign design is： the reasonable investors all expect that the income of the assets they throwing can be more than the opportunity cost of assets, that is to say obtain incremental benefit. Otherwise, the reasonable investor will try every means to transferr the capital investment to other aspects.