商业银行管理 ppt课件
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Return on equity (ROE) = net income / total equity 5
杜邦财务分析法
• All firms should attempt to make ROE as high as possible over the long term ,however, ROE can be high for the wrong reasons. For example, when ROE is high because the equity multiplier is high, this means that high returns are really coming from overuse of debt, which can spell trouble
商业银行经营管理案例
Spring 2015
商业银行收益与风险，EVA，RAROC， CAMEL
商业银行经营评估
2
绩效评估的主要方法
• 杜邦财务体系的绩效评价方法(The Du Pont System) • Robert S. Kaplan“平衡计分卡”（Balanced Scorecard） • CAMELS • Stern Stewart咨询公司提出的EVA（Economic Value
– 将股权收益率分解为资产回报率（ROA）和利 4
杜邦财务分析法
• The Du Pont System, also known as the dupont identity, DuPont equation,DuPont Model or the DuPont method
• Analysis focuses the attention on three critical elements of the financial condition of a company: the operating management, management of assets and the capital structure
• A strategy performance management tool
• 1990 led by Dr. Robert S. Kaplan in conjunction with US management consultancy Nolan-Norton
• Presentation of a mixture of financial and nonfinancial measures each compared to a 'target' value within a single concise report
CAMELS Rating System
• A supervisory rating system originally developed in the U.S. to classify a bank's overall condition
• Capital adequacy，Asset quality，Management quality， Earnings，Liquidity，Sensitivity to Market Risk
– The report is not meant to be a replacement for traditional financial or operational
– It is effective in that "it articulates the links
7
绩效评价主要发展阶段
• 对银行效率进行的研究（始于20 世纪 90 年 代）
10
RAROC方法
• RAROC：Risk - Adjusted Return on Capital （风险调整资产收益）
Added, 经济增加值法) 法(1993) • RAROC方法
3
绩效评价主要发展阶段
• 成本绩效评价阶段
– 侧重于管理职能、组织方式,关注的主要是效率 问题
– 设计了标准成本会计制度，以标准成本为依据 来进行经营业绩的评价
– 从事评价转变为事前预算
• 财务绩效评价阶段
– 1903年，杜邦公司发明了以股权收益率（ROE） 为考核中心的杜邦分析法
• Bank supervisory authorities assign each bank a swenku.baidu.comore on a scale of one (best) to five (worst) for each factor
• If a bank has an average score less than two it is considered to be a high-quality institution, while banks with scores greater than three are considered to be less-than-satisfactory
9
EVA方法
• EVA度量的是“资本利润”，而不是通常的 “会计利润”
• 全面考虑了企业的资本成本
– 考虑了权益资本成本 – 资本获得的收益至少要能补偿投资者承担的风
险（ 股东必须赚取至少等于资本市场上类似风 险投资回报的收益率）
• 将股东利益与经营者业绩紧密联系在一起
附加经济价值 = 税后利润 - 资本费用
– 对银行资产规模、组织形式、市场集中度、资 本化程度等因素对银行效率的影响作了研究
– 美国银行业研究发现银行规模、集中度、资产、 不良贷款率、人均营业费用、股权结构等都对 美国银行的效率有着显著的影响
• 战略、战略执行、环境三个层面 • 人力资源、技术、过程管理等模对金融服
务质量、成本和便利程度有影响 8
• If two companies have the same ROE, but the first is well managed (high net-profit margin) and managed assets efficiently (high asset
6
Balanced Scorecard
杜邦财务分析法
• All firms should attempt to make ROE as high as possible over the long term ,however, ROE can be high for the wrong reasons. For example, when ROE is high because the equity multiplier is high, this means that high returns are really coming from overuse of debt, which can spell trouble
商业银行经营管理案例
Spring 2015
商业银行收益与风险，EVA，RAROC， CAMEL
商业银行经营评估
2
绩效评估的主要方法
• 杜邦财务体系的绩效评价方法(The Du Pont System) • Robert S. Kaplan“平衡计分卡”（Balanced Scorecard） • CAMELS • Stern Stewart咨询公司提出的EVA（Economic Value
– 将股权收益率分解为资产回报率（ROA）和利 4
杜邦财务分析法
• The Du Pont System, also known as the dupont identity, DuPont equation,DuPont Model or the DuPont method
• Analysis focuses the attention on three critical elements of the financial condition of a company: the operating management, management of assets and the capital structure
• A strategy performance management tool
• 1990 led by Dr. Robert S. Kaplan in conjunction with US management consultancy Nolan-Norton
• Presentation of a mixture of financial and nonfinancial measures each compared to a 'target' value within a single concise report
CAMELS Rating System
• A supervisory rating system originally developed in the U.S. to classify a bank's overall condition
• Capital adequacy，Asset quality，Management quality， Earnings，Liquidity，Sensitivity to Market Risk
– The report is not meant to be a replacement for traditional financial or operational
– It is effective in that "it articulates the links
7
绩效评价主要发展阶段
• 对银行效率进行的研究（始于20 世纪 90 年 代）
10
RAROC方法
• RAROC：Risk - Adjusted Return on Capital （风险调整资产收益）
Added, 经济增加值法) 法(1993) • RAROC方法
3
绩效评价主要发展阶段
• 成本绩效评价阶段
– 侧重于管理职能、组织方式,关注的主要是效率 问题
– 设计了标准成本会计制度，以标准成本为依据 来进行经营业绩的评价
– 从事评价转变为事前预算
• 财务绩效评价阶段
– 1903年，杜邦公司发明了以股权收益率（ROE） 为考核中心的杜邦分析法
• Bank supervisory authorities assign each bank a swenku.baidu.comore on a scale of one (best) to five (worst) for each factor
• If a bank has an average score less than two it is considered to be a high-quality institution, while banks with scores greater than three are considered to be less-than-satisfactory
9
EVA方法
• EVA度量的是“资本利润”，而不是通常的 “会计利润”
• 全面考虑了企业的资本成本
– 考虑了权益资本成本 – 资本获得的收益至少要能补偿投资者承担的风
险（ 股东必须赚取至少等于资本市场上类似风 险投资回报的收益率）
• 将股东利益与经营者业绩紧密联系在一起
附加经济价值 = 税后利润 - 资本费用
– 对银行资产规模、组织形式、市场集中度、资 本化程度等因素对银行效率的影响作了研究
– 美国银行业研究发现银行规模、集中度、资产、 不良贷款率、人均营业费用、股权结构等都对 美国银行的效率有着显著的影响
• 战略、战略执行、环境三个层面 • 人力资源、技术、过程管理等模对金融服
务质量、成本和便利程度有影响 8
• If two companies have the same ROE, but the first is well managed (high net-profit margin) and managed assets efficiently (high asset
6
Balanced Scorecard