[1]贺湘,张子跃.我国上市商业银行EVA驱动因素分析[J].金融教育研究,2015,(04):19-24.
　HEXiang,ZHANGZiyue.The EVA Driving Factor Analysis of Listed Banks in China[J].,2015,(04):19-24.
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我国上市商业银行EVA驱动因素分析()
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《金融教育研究》[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2015年04期
页码:
19-24
栏目:
出版日期:
2015-07-31

文章信息/Info

Title:
The EVA Driving Factor Analysis of Listed Banks in China
作者:
贺湘;张子跃;
江西师范大学财政金融学院,江西南昌,330022; 中国农业银行湖北省枝江支行,湖北枝江,443200
Author(s):
HEXiang; ZHANGZiyue
关键词:
上市银行; EVA; 驱动因素; 实证分析
Keywords:
listed banks;  EVA;  driving factor;  empirical analysis
分类号:
F832.33
文献标志码:
A
摘要:
EVA从长远考虑银行的未来发展,不仅可以帮助银行业提升自己的竞争力,更重要的是帮助银行提高风险的防范水平。文章从EVA的研究文献综述入手,分析了银行运用EVA评价的优势,计算了16家上市银行的EVA值和REVA值,科学估量了银行的真实经济增加值。在计算了经济增加值和其回报率后,文章从内部因素和外部因素两方面,实证研究了推动银行经济增加值增加的因素,实证结果表明,银行规模与REVA同向变化,而与风险相关的变量则与REVA负相关,说明银行应当适度的扩大规模,利用规模效应来推动经济增加值,更重要的是降低银行的风险因素,增加资本充足率,降低流动性风险,提升银行的竞争能力,这正是采用EVA进行绩效考核所...
Abstract:
Consider the future development of banks in the long run,EVA can not only enhance the competi-tiveness of itself,but also can help banks improve the risk prevention level. This article starts with the research liter-ature review of EVA,analyzes the advantages of EVA evaluation,computes the value of EVA and REVA in 16 pub-lic banks,estimates the real value of economic value added in banks through scientific method. After computing the EVA and Return Rate,this article empirically explores the driving factors promoting banks economic added value increase from both internal and external aspects. The empirical results show that there is a positive relationship be-tween the scale of bank and REVA. However,the relationship between risk variables and REVA is negative. This in-dicates that banks should expand its scale properly,use the scale effect to promote economic added value. The most important is to reduce the risk of the bank,increase the adequacy of capital,minimize the liquidity risk and enhance the competitiveness of the bank. These are the very targets of EVA performance appraisal.

参考文献/References:

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备注/Memo

备注/Memo:
江西省高校人文社会科学研究2012年度项目“制度约束、公司治理与融资结构——基于江西省民营企业发展的实证分析”(JJ1229)
更新日期/Last Update: 1900-01-01