【作者】 王军；

【导师】 马永开；

【作者基本信息】 电子科技大学 ， 工商管理， 2005， 硕士

【摘要】 当前,我国金融体制改革出现两大趋势,一种趋势是以利率市场化为代表的金融利率体系改革渐行渐近,由市场供求关系决定的利率形成机制逐渐形成;一种趋势是以完善治理结构为特征的商业银行内部经营机制改革如火如荼,以获取银行价值最大化为目标的经济增加值(EVA)价值管理体系逐渐被国内商业银行导入和采用。利率市场化给商业银行带来了巨大的机遇与挑战,基于EVA 的价值管理给商业银行财务绩效管理带来现实的选择与决策。在我国商业银行资产业务结构中,贷款业务占据重要地位,据《中国金融年鉴(2004)》数据统计,贷款占到我国商业银行资产总值的50%以上,贷款利息收入占到商业银行营业收入的60%以上,因此贷款定价是否能涵盖银行成本和承担风险,是否能使银行获得收益最大化,对于商业银行至关重要。在我国利率市场化下,贷款的合理定价不仅是理论研究中亟待解决的问题,对商业银行来说,更具有现实意义。基于此,本文以我国利率市场化改革进程为背景,以探讨基于EVA 价值管理的商业银行贷款合理定价为目标,在对西方现代商业银行贷款定价模式和我国现有贷款定价方法分析的基础上,结合我国商业银行实际贷款利率执行情况实例数据统计分析,指出了我国商业银行现有贷款定价方法在实践中遇到的问题与困惑,并从制度和微观层面提出了解决商业银行贷款定价问题的一些建设性思路与建议。随后,本文重点将EVA 原理应用于贷款定价方法研究,探讨了基于EVA价值管理的商业银行贷款定价原则,指出贷款定价应根据不同细分客户,分别采取标准化定价和全面关系定价的方法。针对不同定价方法,探讨了相应贷款定价模式的现实选择,并结合底线利率计算对贷款利率确定过程提出了自己的思路和看法。更多还原

【Abstract】 Nowadays, there are two trends in financial reform of China: the one is the reform of financial interest rate system which is represented by the interest rate liberalization is coming near and near, the market-oriented interest mechanism is being turned realism. the other is the reform of bank Internal operating mechanism which is charactered by perfecting governance structure is just like a raging fire,the value management system based on EVA is adopted and operated by bank in China aiming at maximizing value . The interest rate liberalization brings many chances and serious challenges to bank in China, the value management based on EVA promotes bank in China to make choice and decision for financial performance management. Loan business plays a prime role on asset structure of commercial bank in China. On the data statistics of Almanac of China’s finance and banking (2004),Loan accounts for above 50% of commercial bank’s asset in China, loan revenue take up above 60% of commercial bank’s operating income ,So it is important that whether loan price could cover cost and risk of bank , and whether it could get the maximum of benefit . On the background of interest rate liberalization in China, the rational loan pricing methods not only are an issue that still not be solved in the theoretic research, but also have practical significance to commercial bank. Based on these reasons, this paper is set in interest rate liberalization in China and is aimed at studying rational loan pricing methods of commercial bank based on EVA. On the basis of the loan pricing pattern analysis of foreign and domestic commercial bank, combined with practical statistic data analysis of loan interest rate which one of domestic commercial bank executed last year, the paper gives some constructive suggestions on how to solve the difficulties and baffles confronted by更多还原