改革与战略
改革與戰略
개혁여전략
Reformation & Strategy
2015年
3期
72~76
,共null页
银行并购 绩效 评价体系
銀行併購 績效 評價體繫
은행병구 적효 평개체계
Bank Mergers and Acquisitions; effects; study on performance
全球金融市场不断涌现银行并购热潮，但如何评价银行业并购绩效在业界和理论界长期存在争议。针对当前银行并购绩效评价角度和层面单一的问题，文章旨在构建出一个结合并购动机与经营绩效的银行并购绩效综合评价体系。该体系的创新之处在于既考虑了并购的动机，也考虑了并购中各方利益相关者诉求，从而能够全方位、多层次地进行银行并购绩效评价。文章最后以中国平安收购深圳发展银行这个典型案例进行实证研究，对当前银行绩效指标提出自己的看法与建议。
全毬金融市場不斷湧現銀行併購熱潮，但如何評價銀行業併購績效在業界和理論界長期存在爭議。針對噹前銀行併購績效評價角度和層麵單一的問題，文章旨在構建齣一箇結閤併購動機與經營績效的銀行併購績效綜閤評價體繫。該體繫的創新之處在于既攷慮瞭併購的動機，也攷慮瞭併購中各方利益相關者訴求，從而能夠全方位、多層次地進行銀行併購績效評價。文章最後以中國平安收購深圳髮展銀行這箇典型案例進行實證研究，對噹前銀行績效指標提齣自己的看法與建議。
전구금융시장불단용현은행병구열조，단여하평개은행업병구적효재업계화이론계장기존재쟁의。침대당전은행병구적효평개각도화층면단일적문제，문장지재구건출일개결합병구동궤여경영적효적은행병구적효종합평개체계。해체계적창신지처재우기고필료병구적동궤，야고필료병구중각방이익상관자소구，종이능구전방위、다층차지진행은행병구적효평개。문장최후이중국평안수구심수발전은행저개전형안례진행실증연구，대당전은행적효지표제출자기적간법여건의。
The global financial market has stirred waves of banking mergers and acquisitions （M＆A）, while how to evaluate the performance of the merger and acquisition is still a matter of debate. Aim at this phenomenon, this paper centers on performance of banking M＆A, analyzes the characteristics and macroscopic and microscopic effects of banking M＆A, introduces existing performance evaluation methods and establishes a comprehensive evaluation system which combines motives and performances of banking M＆A and studies the typical bank merger cases of Ping an Insurance （Group） Company of China＇s acquisition of Shenzhen Development Bank. Then the paper brings forward several introspections and suggestions for the waves of banking M＆A.
