汇丰银行业绩评价现存问题调研报告

汇丰银行业绩评价现存问题调研报告

摘  要

经济增加值是总成本中的利润总额。在经济增加值的计算，资本的机会成本也考虑在计算中，这是不属于利润的传统计算，利润反映了经济增加值更接近企业的经济现实。经济增加值研究正在增加。随着银行业改革的不断深入，银行业现代管理理念和管理手段开始占据主导地位，银行日常经营管理中使用经济增加值变得越来越普遍。如何善用经济增值理论和相关金融工具一直是理论界的热门话题之一。在这篇文章中的汇丰业绩评价的现状是凭经验通过净收入和资本税之后，资金成本和计算的计算计算分析了汇丰的业绩评价经济增加值。

关键词：经济增加值；绩效考核；汇丰银行；

ABSTRACT

Economic value added is the total cost of the total profit. In the calculation of economic value added, the opportunity cost of capital is also considered in the calculation, which is not a traditional calculation of profit. The profit reflects the fact that the economic value added is closer to the enterprise. Research on economic value added is increasing. With the continuous deepening of the banking reform, the modern management concepts and management tools in the banking industry began to dominate. The use of economic value added by the bank in day-to-day operations management has become more and more common. How to make good use of economic value-added theory and related financial instruments has always been one of the hot topics in the theoretical circle. The current status of HSBC’s performance evaluation in this article is based on empirical analysis of HSBC’s performance appraisal economic value added through calculation of net cost of capital and capital tax calculations.

Keywords: economic value added; performance appraisal; HSBC;

目  录

一、绪论——调研背景及调研方法…………………………………………………………….. – 2 –

（一）调研背景………………………………………………………………………………….. – 2 –

（二）调研方法………………………………………………………………………………….. – 3 –

二、汇丰银行分行业绩评价现存问题的主要表现……………………………………….. – 3 –

（一）绩效评价的内容及计量问题……………………………………………………… – 3 –

（二）绩效评价的对象和过程问题……………………………………………………… – 4 –

（三）绩效评价的方式与方法…………………………………………………………….. – 5 –

三、汇丰银行分行业绩评价现存问题的根源分析……………………………………….. – 5 –

（一）没有足够意识到绩效评价体系的重要性……………………………………. – 5 –

（二）短期回报与长期回报协调性差………………………………………………….. – 6 –

（三）针对明确职位和管控人员的评价不到位……………………………………. – 6 –

（四）人员资本建设成果低………………………………………………………………… – 6 –

（五）未有效实现业绩评价与策略计划的有机结合…………………………….. – 7 –

四、汇丰银行分行业绩评价现存问题的对策建议……………………………………….. – 7 –

（一）经济增加值绩效评价体系改进的思路……………………………………….. – 7 –

（二）经济增加值绩效评价的内容及计量改进……………………………………. – 8 –

1.经济附加值绩效评价内容改进…………………………………………………… – 8 –

2.经济附加值绩效评价计量改进…………………………………………………… – 9 –

（三）经济增加值绩效评价的对象与流程改进………………………………….. – 10 –

1.经济附加值 绩效评价对象的改进……………………………………………. – 10 –

2.经济附加值 绩效评价的周期与流程改进…………………………………. – 10 –

（四） 经济增加值绩效评价的形式与方法改进………………………………… – 10 –

结论…………………………………………………………………………………………………………. – 11 –

参考文献………………………………………………………………………………………………….. – 11 –

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