摘要
随着经济的发展，市场竞争的日益激烈，随着商业银行数目的增加，我国商业银
行所面临的竞争环境也不容乐观。为了在激烈的市场竞争中处于不败之地，我国商业
银行必须积极提高自己的经营管理能力。EVA 绩效管理体系作为一种以价值增长为导
向的管理方法，备受我国许多大型商业银行青睐。在许多大型商业银行的具体实践中
也发现 EVA 绩效管理办法确实在其实际经营过程中起到了重要的作用。论文主要以中
国农业银行为例，对 EVA 绩效管理办法在我国商业银行中的应用情况进行分析研究

论文从 EVA 绩效管理的相关理论以及我国商业银行的具体实际出发，对 EVA 绩效
管理办法在中国农业银行中的运用情况进行分析，发现了中国农业银行在实行 EVA
绩效管理过程中存在的问题，并对中国农业银行实行 EVA 绩效管理办法的基本框架，
包括管理框架及组织机构框架，进行了优化设计。其次，对中国农业银行实施 EVA
绩效管理办法的配套保障设施进行了阐述，包括组织保障、流程保障和信息保障。同
时，论文还对中国农业银行的传统业绩指标和 EVA 绩效指标分别进行了计算和分析，
并将这两个指标方法一起对比分析，发现传统的业绩指标主要依靠商业银行的会计数
据，不仅在时间上存在滞后性，在算法设计上也存在不合理的因素。所以，仅仅依靠
传统绩效指标无法完全反映出商业银行的经营实际，而 EVA 绩效指标是一种基于价值
增长的绩效指标，可以对传统绩效指标进行补充。最后，根据 EVA 绩效管理办法在我
国商业银行中运用的实际情况，对我国 EVA 绩效管理体系存在的问题进行分析并针对
这些问题提出了相应的解决方案

论文通过对 EVA 绩效管理办法在中国农业银行中应用的研究，主要具备以下三点
意义：一、分析了 EVA 在中国农业银行中应用时存在的问题，提出优化方案，为我国
商业银行构建 EVA 绩效管理体系提供参考；二、通过案例分析的方式，以中国农业银
行为例，分析了传统业绩指标和 EVA 业绩指标的差异性，丰富了 EVA 绩效管理的研究
体系；三、分析我国商业银行 EVA 绩效管理办法中存在的问题并提出解决问题的建议，
为商业银行在以后的 EVA 绩效管理工作的推行提供参考

关键词：EVA；绩效管理；中国农业银行EVA 绩效管理办法在中国农业银行应用的研究
I
ABSTRACT
With the development of economy, market competition is becoming more and more
incentive.With the increase of number of commercial Banks, Chinese commercial
competition environment faced by is not optimistic.In order to in the invincible position in
the intense market competition, our country commercial bank must improve their
economic operation and management ability.EVA performance management system as a
kind of value growth oriented management approach, has many large commercial Banks in
China.In many large Banks also found in the concrete practice of EVA performance
management system is in the process of actual operation of commercial Banks play an
important role.Paper mainly in the agricultural bank, for example, the application of EVA
performance management system in our country commercial bank situation analysis.
This paper from the EVA performance management related theory and the specific
situation of our country commercial bank, the application of performance management in
China agricultural bank to EVA situation analysis, discovered the China agricultural bank
in the EVA performance management problems that exist in the process, and the
commercial Banks of China agriculture EVA performance management system of the basic
framework, including the management framework and organization framework of
performance, optimization design was carried out. The supporting facilities for the
implementation of EVAperformance management system of agricultural bank of China are
expounded, including organization guarantee, process guarantee and information guarantee.
At the same time, the paper also calculated and analyzed the traditional performance
indexes and EVA performance indexes of agricultural bank of China. And the method of
the two measures with comparison and analysis, found that the traditional performance
indicators mainly rely on the accounting data of commercial Banks, not only exists in the
time delay, in the algorithm design there are unreasonable factors. So just rely on the
traditional performance indicators cannot reflect the actual operation of commercial Banks,
and EVA performance indicators is a kind of growth performance indicators, based on the
value can be added to the traditional performance indicators. Finally, according to the
actual situation of EVA performance management system in China, the problems existing
in China&39;s EVA performance management system are analyzed and the corresponding
solutions are put forward.
This paper based on the application of EVA performance management system in our
country commercial bank, mainly has three meanings: one, analyzes the EVA in
agricultural bank in China when using the existing problems and put forward the
optimization scheme, for our country commercial Banks to build the EVA performance
management system to provide the reference; In the case of agricultural bank of China, the
paper analyzes the difference between traditional performance index and EVAperformanceABSTRACT
II
index, and enriches the research system of EVA performance management. This paper
analyzes the problems existing in the EVA performance management system of
commercial Banks in China and puts forward some Suggestions to solve the problems. It
provides a reference for commercial Banks to carry out the implementation of EVA
performance management in the future.
KEYWORDS: EVA; performance management;Agricultural bank of ChinaEVA 绩效管理办法在中国农业银行应用的研究目 录
第一章 绪论··1
第一节 研究背景及研究意义·1
一、研究背景1
二、研究意义2
第二节 EVA 绩效管理体系理论概述·3
一、EVA 绩效管理体系的原理分析··3
二、EVA 绩效管理体系的结构·3
第三节 EVA 绩效管理在商业银行中的应用研究综述··4
一、国外研究现状分析··4
二、国内研究现状分析··5
第四节 研究思路与研究方法·7
一、论文研究思路·7
二、主要研究方法·8
三、论文内容与框架8
第二章 中国农业银行 EVA 绩效管理现状分析·11
第一节 商业银行传统绩效体系基本特征分析·11
一、商业银行传统绩效评价体系现状11
二、商业银行传统绩效管理中存在的问题·12
三、商业银行实施 EVA 绩效管理的必要性··13
第二节 中国农业银行实行 EVA 绩效管理的背景分析··15
一、中国农业银行实行 EVA 绩效管理办法的优势··15
二、中国农业银行实行 EVA 绩效管理办法的劣势··16
第三节 EVA 在中国农业银行中的应用··
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