五大国有商业银行绩效评价及实证分析

Evaluation on the Performance of Five State-owned Commercial Banks and Its Empirical Analysis

EVA即经济增加值,作为目前评价公司价值创造能力和经营业绩的比较有效的指标,是指税后经营净利润扣除全部资本成本的余额;基于2005-2012年度的财务报表,对五大国有商业银行利用EVA模型来评价其经营绩效;同时对EVA的驱动因素进行实证分析,结果表明:从微观层面来看,国有商业银行的经营绩效与自身的资产规模和资本充足率呈负相关关系;与贷存比和拨备覆盖率呈正相关关系。

EVA（ Economic Value-added）,as a comparatively effective indicator to currently evaluate the value-creating capacity and business performance of a company,is the balance of the net business profit after tax after the deduction of all capital and costs. EVA Model is used to evaluate the business performance of five stateowned commercial banks based on 2005-2012 financial statements,and meanwhile,the empirical analysis of EVA driving factors is conducted. The results show that there is a negative correlation among business performance,selfcapital scale and capital adequacy ratio among the state-owned commercial banks from the perspective of microlevel,and that there is a positive correlation between loan-deposit ratio and provision coverage ratio.