商业银行经营绩效综合评价体系的研究

【作者】 朱战宇；

【导师】 迟国泰；

【作者基本信息】 大连理工大学 ， 财务管理与金融管理， 2000， 硕士

【摘要】 科学地评价商业银行经营绩效有利于预测和控制银行风险、争取最佳效益，有利于对比不同银行间经营状况、建立合理的竞争机制，有利于债权人或投资者准确了解银行经营信息，有利于维护金融秩序的稳定。 目前理论界比较流行的杜邦模型、现值分析法、市场价值分析法等绩效评价方法可操作性不强，而实务界的评价方法往往不成体系、指标重叠、逻辑性和层次性不强。建立一套科学实用的绩效评价体系，是金融界研究的一项重要课题。 本文通过对国内外同类研究的分析和借鉴，提出了建立评价体系的原则，进而构造出具体的评价模型和公式。该模型分为三个层次：第一层是目标层，反映银行综合经营绩效。第二层是准则层，指标包括流动性、安全性和盈利性三个方面，反映商业银行的经营原则。第三层是指标层，共包括11项指标，具体计算银行经营绩效的三个方面。最后，通过实例具体说明评价模型的应用方法。 本文的创新和特色主要表现在三个方面： 第一，利用层次分析法建立的评价模型结构清晰，遵循了银行经营管理的基本原则，所建立的指标体系将流动性、安全性、盈利性三方并重，有机地结合为一个统一体，既全面地反映了银行经营状况，又科学地反映了各评价指标之间的逻辑关系。 第二，本模型具有较强的实用性。综合评价所采用的指标均来源于银行财务报表，数据获得方便，可操作性好。各项指标的具体评分方法符合人们比较习惯的打分思路，便于计算，符合系统的可观测性和可控性原则。 第三，协调了指标间正、反两个方面的交叉影响。本模型是根据指标层11项指标对准则层三个指标的不同影响，通过合理的指标评分办法和权重分配来计算被评银行经营绩效。这样就合理解决了同一指标在对流动性、安全性、盈利性三个方面产生不同影响时的量化问题，从而科学地反映出这三个基本原则之间既相互依存又相互制约的矛盾关系。更多还原

【Abstract】 A set of scientific evaluation on commercial bank抯 operational performance is favorable for prediction and control of the bank抯 risks, the comparison of management status among different banks, and establishment of reasonable competition mechanism. It will help creditors and investors comprehend performance of banks, and maintain stability of the financial system. At present, there are several popular theory-evaluating models, such as DuPont Model, Present Value Analysis, and Marketing Value Analysis, whose maneuverability is bad. While the practical methods, say, the Evaluating Systems in CJTIC Industrial Bank and China Industrial and Commercial Bank (CICB), are illogical and unsystematic. Therefore, we are eager for a scientific and practical evaluation system of bank抯 operational performance. Based on the analysis of the relevant studies, this thesis puts forward the principles for the evaluation system and sets up a three-level model for evaluation. The first level is objective level, which measures bank抯 performance; the middle level reflects liquidity, security, and profitability, which are the basic management principles of commercial banks; the bottom level is index-level, the eleven indexes of which are used to measure the three principles in the middle level. At the end of the thesis, a case is provided. The characters of the thesis are as follows, 1) Taking the three elements of liquidity, security, and profitability into consideration, the Evaluating System accords with the management of commercial bank, and reflects the bank抯 performance effectively with eleven logic evaluating indexes. 2) With all the indexes obtained directly from the financial statements of bank, the Evaluating System has strong practicability. The index marking methods accords with the custom thought. 3) Harmonizing the counteraction of indexes, the Evaluating System quantifies the interaction among the liquidity, security and profitability, solves the marking problems when one index makes different effects on those elements.更多还原