应构建以价值创造为导向的商业银行绩效评价体系  

Value Creation-Oriented Performance Assessment System for Commercial Banks

作　　者：郁国培[1] 

机构地区：[1]浙江金融职业学院成教学院

出　　处：《财经科学》2007年第3期23-29,共7页Finance & Economics

摘　　要：随着国外银行业的进入,我国金融市场的管制逐步解除和国内商业银行改制上市步伐的不断加快,银行业的经营环境已经发生了深刻的变化,需要由原有的粗放式的经营模式向重视平衡风险与利润、重视质量效益的集约型模式转变,构建以价值创造为导向的商业银行绩效评价体系,实现价值最大化已成为多数商业银行的共识。衡量价值创造很重要的指标就是经济增加值,因此,本文从经济增加值(EVA)应用中主要要解决的责任中心、内部转移价格的确定、成本分摊制度及建立强大的管理信息系统着手,探讨如何在我国商业银行建立价值创造导向型的绩效评价体系。With the entry of foreign banks into China, the regulation on Chinese financial markets has been eliminated gradually and commercial banks speed up their hsfing procedures. The operation environment of banking sector has changed greatly, therefore, the former extensive operation model should be replaced by a new intensive model which focuses on balancing risk and profit and quality. Many commercial banks have reached consensus on establishing value creation - oriented performance assessment system and aiming at value. A very important indicator of assessing value creation is economic value added （EVA）. Thus, this paper starts from the application of EVA which focuses on responsibility center, determination of internal transfer price, cost sharing system and management information system and then explores how to establish value creation - oriented performance assessment system for Chinese commercial banks.

关 键 词：商业银行 价值创造 评价体系 

分 类 号：F832.2[经济管理—金融学]