商业银行运用经济增加值的难点分析  

On Economic Value Added Operation in Commercial Bank

作　　者：王盛刚[1] 

机构地区：[1]中国建设银行总行,北京100032

出　　处：《金融理论与实践》2008年第7期115-117,共3页Financial Theory and Practice

摘　　要：近年来,各商业银行纷纷树立了价值创造理念,开始在管理实践中广泛运用经济增加值(EVA)作为重要的考核指标。然而,银行运用经济增加值进行经营管理和业绩考核还存在诸多问题和难点。本文基于对目前银行运用经济增加值的现状分析,认为经济增加值指标的运用仍存在难以准确计量、无法避免短期经营行为、并不反映银行的真正价值、承担过多的管理目标等主要难点问题。In recent years, commercial banks in China have accepted the philosophy of value creation and began to use Economic Value Added （EVA） as an important indicator of performance evaluation. However, the application of EVA in commercial banks is still plagued with problems and difficulties. Based on the current status of EVA application in commercial banks, this paper suggests that it is difficult to measure EVA accurately, that EVA application cannot avoid the short-term practices and does not reveal the true value of the banks, and that EVA takes too much management objectives.

关 键 词：经济增加值 成本 利润 商业银行 

分 类 号：F830.33[经济管理—金融学]