基于EVA理论的我国商业银行价值创造研究

Research on China's Commercial Banks Creativity Based on EVA theory

随着商业银行的陆续上市,以利润为核心的考核机制已不再适应当前需要,国际上普遍适用的以EVA为核心的价值管理体系更具解释力。本文采用实证方法对EVA在我国商业银行的应用进行了初步的探讨。

As the Chinese commercial banks are listed successively, the current assessment mechanism with standard of profit maximum is outdated. EVA as prevailing value management system is more convictive. This paper discusses the EVA application in Chinese commercial banks through empirical research.