摘要
目前国际和国内的银行竞争力评价方法很多,将EVA理论引入银行竞争力评价指标体系中,不仅能更好地反映银行的经营状况,同时还能帮助投资人更好地做出投资决策。因此,针对银行的特殊性对EVA指标进行修正,推导出适合银行业的EVA计算公式,并对银行业在应用EVA理论时提出具体建议,以促进银行竞争力评价指标体系的完善。
At present there are different evaluation methods for the banking competitiveness at home and abroad. Introducing EVA theory to the evaluation standard system of banking competitiveness can not only reflect the business state of banks better, but also help investors make the wiser investment decisions. There-fore, according to the particularity of banks, it is necessary to modify the index of EVA, and derive out the formula of EVA calculation suitable for banking industry. Meanwhile, some concrete suggestions are put for- ward aiming at banks using EVA theory so as to promote the perfection of evaluation standard system about the competitiveness of banks.
出处
《西安石油大学学报（社会科学版）》
2011年第4期26-32,共7页
Journal of Xi’an Shiyou University:Social Science Edition
基金
昆仑银行西安分行十二五发展规划项目(H10033)
