基于风险的银行绩效评价方法

Performance Evaluation Method for Commercial Banks Based on Risk

随着全球经济一体化程度的加深 ,银行之间的竞争日趋激烈。如何做好银行的绩效评价工作直接关系到银行未来的发展。传统的银行绩效评价工作多数侧重于静态的财务指标分析 ,这种分析方法最大的缺点在于无法对银行面对的瞬息万变的金融市场的风险情况及银行未来发展能力进行有效的预测及评价。RAROC绩效评价法是对传统银行绩效评价方法的改进。这种方法将风险带来的未来可预计损失量化为当期成本 ,直接对当期盈利进行调整 ,衡量经风险调整后的收益大小 ,并考虑为可能的最大风险做出资本储备。该方法将银行的收益与银行所承担的风险相结合考核银行的经营效绩 ,缩小了管理者与出资人之间的目标差距 ,对改进我国商业银行的绩效评价方法具有积极意义。

Competition among banks are getting more and more severe along with the deepening of economy globalization Performance evaluation work is very important for future development of banking system Most of traditional bank’s performance evaluation works emphasized on static financial figures analysis, but the key drawback of the method is that it can't keep pace with risk-changing of banking market and developing capacity of banks RAROC is an improvement on traditional performance evaluation RAROC can change the predictable loss brought by risk into current cost, adjust current profit directly ,measure the revenue after risk adjusted and make capital reserve for maximum risk This performance evaluation method combines with revenue and risk It will shorten the difference expectation between the manager and stockholder and improve the performance evaluation of our commercial bank in an active way