基于EVA的商业银行经济资本管理与价值创造研究

Study of Economic Capital Management and Value Creation of Commercial Banks Based on EVA

只有为企业带来超过资本最低回报要求的业务,才真正为企业创造了价值,而那些创造收益水平低于资本最低回报要求的业务,实际上是在消耗企业的价值,因而价值最大化是银行经营最终目标。银行经济资本管理可以为银行创造价值。以EVA作为价值创造能力衡量指标,经济资本管理为银行创造价值路径有四个:绩效考评、战略制定、产品定价和资产组合选择。

Only transactions exceed the minimum capital requirement can create value for enterprises. Therefore, maximizing enterprises＇ value should be the ultimate operational goal for commercial banks. Economic capital management based on EVA evaluation indicator will facilitate banks＇ value creation. The EVA evaluation indicator framework has four compositions： performance evaluation; strategy decision; product pricing and capital assets choosing.