基于EVA的中国上市银行经营绩效评价及其驱动因素实证研究  

An Empirical Study on Operating Performance Evaluation and Driving Factors of the Listed Banks in China Based on EVA

作　　者：王一平[1] 

机构地区：[1]南阳理工学院商学系,河南南阳473004

出　　处：《经济问题》2011年第9期105-109,共5页On Economic Problems

摘　　要：作为先进的价值管理理念和方法的经济增加值(Economic Value Added,EVA),它不但是衡量企业业绩的重要指标,而且也是有效的财务管理系统和薪酬激励制度。以中国沪深股市2007～2009年14家上市银行的财务数据为研究样本,对其经营绩效进行测算,并从资产总额、银行资产管理水平、资本充足率和不良贷款率等视角来探索EVA的驱动因素。研究结论显示,股份制银行的绩效创造能力总体上是比较强的,而国有银行绩效创造能力处于中等偏上的水平。银行资产管理水平的控制、不良贷款率的降低和资产规模的扩大是EVA绩效的主要驱动因素,而资本充足率对EVA的促进作用并不明显。As an advanced value management concept and method, Economic Value Added （EVA）is not only an indication of measuring the enterprise performance but also an effective incentive compensation mechanism and financial management system. This paper selects 14 listed banks as the sample banks, and calculates the operating performances from the year 2007 to 2009, and researches the driving factors of EVA from aspects of total assets, as- sets management level, capital adequacy ratio and nonperforming loans rate. The research result shows that in general, the creating performance ability of the listed banks is stronger, and the creating performance ability of state - owned listed banks is intermediate. The controlling of assets management level, decrease of nonperforming loans rate and increase o f total assets are the main driving factors, but the capital adequacy ratio has not an obvious effect on the EVA.

关 键 词：经济增加值(EVA) 经营绩效评价 驱动因素 

分 类 号：F830.91[经济管理—金融学]