对商业银行绩效评估必须考虑风险和收益相匹配,传统的绩效评估指标不能反映商业银行所承担的风险,现有银行绩效评估的指标大部分使用EVA和风险调整绩效指标,但都存在一定的缺陷,本文对现有度量指标进行修正,能够更好地发挥EVA和RAROC在银行绩效评估当中的作用,避免风险调整评估结果的偏差。
Performance evaluation of the commercial banks should take the match of risks and benefits into consideration.The traditional indicators do not reflect the risk of commercial banks.The existing bank performance indicators are EVA and the risk-adjusting performance indicators,but there are some defects.In this paper,an amendment to the existing indicators can make EVA and RAROC conform to reality and avoid deviation.