基于EVA考核的商业银行绩效评价研究--以四川省建行某支行为视角  

Research on the Application of EVAAssessment to Performance Evaluation of Commercial Banks-Taking a Branch of Sichuan Construction Bank as an Example

作　　者：黄莺[1] 鲜梅[1] HUANG Ying;XIAN Mei(Chengdu Aeronautic Polytechnic,Chengdu 610100,China)

机构地区：[1]成都航空职业技术学院,成都610100

出　　处：《成都航空职业技术学院学报》2022年第1期88-92,共5页Journal of Chengdu Aeronautic Polytechnic

摘　　要：EVA作为当今商业银行广泛运用的核心业绩评价与考核的指标,其重要性、科学性和先进行已经日渐显现,无论是国有大型商业银行还是中小股份制商业银行、城市商业银行纷纷将其作为日常经营管理所追求的重要目标。以四川省建行某支行为例全面剖析商业银行在EVA考核运用中的现状、影响以及未来进一步运用改进的方向,对EVA考核在商业银行良性发展中的运用提供理论依据和指导借鉴。As a core performance evaluation and assessment index,EVA is playing a more and more important role in improving the management efficiency and value creation ability of commercial banks.Large state-owned commercial banks,small and medium sized joint-stock commercial banks and city commercial banks have taken it as an important goal in daily management.This paper comprehensively analyzes,based on the case of a branch of Sichuan Construction Bank,the current situation and influence of EVA as-sessment in commercial banks,and points out the direction of further application and improvement.This can provide theoretical basis and guidance for the application of EVA assessment in the benign development of commercial banks.

关 键 词：EVA 绩效评价 激励机制 商业银行价值管理 

分 类 号：F83[经济管理—金融学]