西南石油大学学报(社会科学版) ›› 2012, Vol. 14 ›› Issue (1): 85-89.DOI: 10.3863/j.issn.1674-5094.2012.01.016

• 经济学与管理学 • 上一篇    下一篇

EVA在我国上市银行经营业绩评价中的应用

李志学 高婷婷   

  1. 西安石油大学油气资源经济管理研究中心，陕西 西安 710065
  • 收稿日期:1900-01-01 修回日期:1900-01-01 出版日期:2012-01-01 发布日期:2012-01-01

THE APPLICATION OF EVA IN EVALUATING OPERATING PERFORMANCE OF CHINA′S LISTED BANK

LI Zhi-xue GAO Ting-ting   

  1. The Research Center of Economy and Management of Oil & Gas Resources，Xi′an Shiyou University，Xi′an Shaanxi，710065，China
  • Received:1900-01-01 Revised:1900-01-01 Online:2012-01-01 Published:2012-01-01

摘要： 根据Stem Stewart公司的EVA（经济增加值）定义，结合我国国情与银行的特殊性建立EVA模型。选取2010年16家上市银行的财务数据，分别采用EVA与EVA回报率进行分析，研究结果显示：国有商业银行的EVA较高，2家股份制商业银行的经营业绩居前；再对16家银行的传统财务指标和EVA进行比较，结果表明：EVA和EVA回报率结合起来综合考察指标，更能反映银行的经营业绩，EVA和传统财务指标之间有一定的关联性，但是相对于后者，EVA更能真实地反映银行一定期间的经营业绩，有助于投资者作出更好的判断。

关键词: EVA, 评价模型, 上市银行, 经营业绩, EVA回报率

Abstract: According to the EVA from Stem Stewart，we first establish an EVA model with consideration of China′s conditions and the special nature of banks.Then we select 16 listed banks′ financial data in 2010，and analyze the 16 listed banks′ operating performance with EVA.The conclusion is that the stateowned commercial banks have the higher EVA.We also analyze the banks with EVA return rate because of the different scale，and the analysis reveals that two jointstock commercial banks are at the top.At last，we compare the traditional financial indicators with the EVA of those banks.The comparison leads to the conclusion that EVA combined with EVA return rate can better reflect the banks′ operating performance，and that the EVA has some relevance to traditional financial indicators，but reflects the banks′ operating performance more truly during a certain time，and thus can help the investors make better judgments.

Key words: EVA, evaluation model, listed banks, operating performance, EVA return rate

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