用EVA来评价银行价值是否增值

EVA as Criteria for Evaluating of Commercial Banks

在社会主义市场经济体制中,人们不能局限于用传统财务会计的核算方法来衡量商业银行的价值,而应同时考虑借鉴EVA指标体系和方法。对于国有商业银行的经营决策来说,必须树立这样的观念:权益资本的获取也是有成本的,不仅要权衡资本的机会成本,还要权衡资本获取某种收益所面临的风险和代价。

JP2]In socialist market economy,evaluation of commercial bank's value should be done with EVA criteria rather than confined to the traditional method of financial accounting.Decision makers of state-owned commercial banks should of all the people learn to understand the fact that acquiring equity capital require cost,not only the opportunity cost,but also the risks and price accompanying the profits gained with the capital. [JP]