| 基于EVA的我国上市银行经营绩效评价 |
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| 引用本文： | 于爱芬,孙继国.基于EVA的我国上市银行经营绩效评价[J].青岛大学学报(自然科学版),2010,23(2):71-75. |
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| 作者姓名： | 于爱芬 孙继国 |
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| 作者单位： | 1. 青岛大学财务处
2. 青岛大学经济学院,山东,青岛,266071 |
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| 摘 要： | 选取了14家上市银行2007年的财务数据,采用EVA方法对其经营绩效进行评价分析。同时,对EVA回报率最高的浦发银行分别用传统的财务指标评价法和EVA法进行了比较研究。研究显示:EVA回报率相对来说更能反映银行的价值创造能力;传统的绩效评价方法不能准确地对银行的绩效进行评价,只能反映银行经营的表面现象;EVA绩效评价方法考虑了银行经营的全部成本,更能反映银行某一时期的经营状况,更有利于投资者做出判断。
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| 关 键 词： | EVA 上市银行 经营绩效 |
Evaluation of Operating Performance of China's Listed Bank Based on the Method of EVA |
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| YU Ai-fen,SUN Ji-guo.Evaluation of Operating Performance of China's Listed Bank Based on the Method of EVA[J].Journal of Qingdao University(Natural Science Edition),2010,23(2):71-75. |
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| Authors: | YU Ai-fen SUN Ji-guo |
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| Institution: | 1. Financial Department, Qingdao University; 2. College of Economics, Qingdao Oniverscty, Qingdao 266071 ) |
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| Abstract: | The operating performances are analyzed and evaluated by using the EVA method based on financial data of 14 listed banks in 2007, and Pudong Development Bank having the highest EVA rate of return is analyzed by using the different methods. The results show that the EVA rate of return can reflect the value creation of commercial banks compared with the traditional methosd, which can not accurately evaluate the operating performances of banks and only can reflect the surface performances. The EVA method takes into account the full cost of banking operations, and it can better reflect the bank＇s performance of operation in a certain period of time, and is more conducive to investors to make judgments. |
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| Keywords: | EVA |
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