利率变化对中国工商银行绩效影响的实证分析——基于EVA模型  

Empirical Analysis of the Impact of Interest Rate Changes on the Performance of China's Industrial and Commercial Banks——Based on EVA

作　　者：徐阳[1] 

机构地区：[1]吉林大学经济学院,吉林长春130012

出　　处：《税务与经济》2009年第4期40-45,共6页Taxation and Economy

摘　　要：运用修正后的EVA模型,分析利率变化对中国工商银行绩效的影响,结果表明:利率的变化与中国工商银行的绩效呈现负相关关系:利率上升时,工商银行的整体绩效下降;利率下降时,工商银行的整体绩效上升。而利率变化对银行利润和呆坏账率的影响是产生这种关系的主要原因。随着我国加入WTO和改革开放的不断深化,利率的市场化是必然的趋势。我国商业银行应采取有效措施应对利率市场化带来的利率风险。By using improved EVA to analyze the impact of interest rate changes on the performance of China＇ s Industrial and Commercial Banks, the result shows that： there is a negative correlation between the interest rate changes and the performance of China＇ s Industrial and Commercial Banks. When the interest rate rises, the overall performance of the Industrial and Commercial Banks declines and vise versa. The impact of interest rate changes on bank profits and bad debt is the main reason for this relationship. With China＇s entry into WTO and the reform and opening up going into depth, marketization of interest rate is inevitable. China＇s commercial banks should take effective measures to deal with the interest rate risks brought about by market -oriented.

关 键 词：EVA 中国工商银行 商业银行绩效 利率市场化 

分 类 号：F823.33[经济管理—财政学]