Using EVA Method as Core Indicator for Evaluating Operation Performance among Small and Medium Commercial Banks in China

摘要：

The external supervision authorities most regard business scale, profit and non-performing loan ratio as indicators for operators perform evaluation of small and medium-sized commercial Banks in China for a long time, in which lack core indicators to reflect value creation. Evaluation results often can not reflect true benefits and operating conditions, so it is difficult to objectively evaluate the operators. Based on the Balanced Scorecard theory to use EVA(Economic Value Added)as the core of evaluation system can achieve balance of finance and non-finance, history and future, short-term and long-term etc, thus achieve objective and fair evaluation for operators.

关键词： Small and medium-sized commercial bank EVA Operators Performance evaluation

作者: TANG Jiahai HAN Peng

作者单位: School of Distance Education, Shandong University of Technology, Zibo, China 255033 School of Economics and Management, Henan Polytechnic University, Jiaozuo, China, 454100

会议类型: 国际会议

会议名称: 2009 International Forum of Human Resource Strategy and Development(2009人力资源战略与开发国际高层论坛)

会议地点: 济南

会议语种:英文

页码: 1046-1052

在线出版日期: 2009-10-24（万方平台首次上网日期，不代表论文的发表时间）