以资本管理为核心的银行治理综合评价指标研究

商业银行的特殊性体现在风险性、外部性和多重治理目标上，尤其集中体现在风险管理的本质上。风险管理日益成为现代商业银行的主体活动和核心职能，资本管理成为现代商业银行风险管理的核心。在整合EVA和RAROC指标的基础上。文章构建了以资本管理为核心的银行治理的综合评价指标，以求真实反映银行经营的成果，有效衡量风险收益和风险成本的对比关系，从而反映以资本管理为核心的银行风险管理的过程、能力和效率。

The Comprehensive Efficiency Index for Evaluating Commercial Bank Governance Under Capital Management and Risk Regulation

The particularities of commercial bank are embodied in high risk, exterior effect and multiple governance goals, especially in the existence of risk regulation. The risk management is now taking up the principal activity role and the core function for most modern commercial banks, and the capital management also becomes the core of the risk management activity. Based on Integrating EVA and RAROC index, this paper established a comprehensive efficiency index for evaluating commercial bank governance under th...