基于经济增加值的中小银行创值能力分析

Analysis of the Value-creating Ability of China's SMB Based on EVA

基于经济增加值(EVA)计量方法对25家中小银行2000年以来的创值能力进行的计算分析结果发现,中小银行的EVA回报率远远低于传统财务指标水平,而且近年来呈现出逐步下降的态势,中小银行的价值创造能力令人担忧;继而以EVA回报率为因变量进行的回归分析结果表明,中小银行的资产管理、目标客户的选择、非信贷业务的拓展以及外部市场竞争都是影响中小银行创值能力的重要因素,这说明优化中小银行的市场行为是提高创值能力的重要途径。

Through designing the method to measure the EVA of China＇s SME and analyzing the value-creating ability of 25 SMEs from 2000, this study argues that the return ratio of SME＇ s EVA is lower than traditional financial index and decreases recently. After the regression analysis, we find that asset management, choosing target customer, exploring non-loan business, and the outside-market competence are the key factors influencing the value-creating ability of SMB. The optimization of SMB＇ s market behavior is an important way to improve the value-creating ability.