商业银行经济增加值指标构建及适用性研究

The Construction and Empirical Study of Commercial Banks Economic Value Added

经济增加值是国际通用的企业价值评估指标。商业银行资本应抵御其所面临的风险,使用经济增加值指标评估价值,既符合这一指标特点,也体现了巴塞尔协议要求,因此,国内外使用其评价商业银行价值增值能力的文献颇多。我国商业银行在很大程度上由国家信用发挥支撑作用,管理体制上也有别于其他国家,因此,必须结合我国商业银行的特殊性进行一系列调整,构建出适合我国实际的商业银行经济增加值指标。

Eonomic Value Added is the international business valuation index. Commercial bank＇s capital management approach provides commercial bank capital should resist risks, the use of Eonomic Value Added index to evaluate the added value is consistent with the characteristics, but also reflects the Basel II requirements, so there are many research literature using Eonomic Value Added evaluate value-adding capabilities of commercial banks at home and abroad. China＇s commercial banks to play a largely supporting role by the national credit, the management system is also different from other countries, it must be combined with the special nature of China＇s commercial banks a series of adjust- ments to construct the appropriate economic value added index of actual commercial banks.