随着金融业的全面开放，并购行为逐渐受到了各银行的关注，作为对经济有重大影响的金融行业—银行业更是如此。并购不仅可以使银行快速的扩大规模还可以有效的提高市场竞争力，并购已经成为银行业在跻身国际舞台的一个有力的台阶。如何确定我国银行股权价值评估是个关键的问题，它将直接关系到下一步我国金融业改革的顺利推进，关系到我国金融业的长远可持续发展。由于我国的国情，采用西方发达国家的价值评估方法不完全适用于我国银行，我们需要研究更合理的适用于我国银行并购的价值评估方法。 本文针对我国银行并购过程中的价值评估进行研究，在单一的评价理论的基础上，提出精确结合法，这个方法解决了以往评估中考虑复杂环境不周全的问题，使评估过程科学评估结果准确。论文首先介绍了国内外银行并购和价值评估的研究现状，借鉴相关的研究成果，构建了本文的研究路线。其次，介绍了银行并购和价值评估的相关理论知识，奠定了理论基础。再次，通过对传统价值评估方法和新价值评估方法的研究以及对各种方法的优缺点、适应范围等的比较，全面综合建立我国银行并购的价值指标体系，同时，通过对我国银行的价值构成分析和实物期权的分析，结合银行业的特点和并购活动所产生的并购附加价值，建立EVA法和实物期权法价值评估新模型，改进性完善了我国银行并购的价值评估方法。

With the full liberalization of the financial industry, mergers and acquisitions gradually by the favor of the banks as the financial sector have a significant impact on the economy - the banking sector even more so. Mergers and acquisitions not only enable the bank to quickly expand the scale can also be effective to enhance market competitiveness, mergers and acquisitions has become the banking industry in a strong level among the international arena. How to determine the equity value of China's banking assessment is a key issue, it is directly related to the next step of China's financial sector reform is the smooth progress of the relationship to the long-term sustainable development of China's financial industry. Due to China's national conditions, set up in the western developed capital market-based valuation theory is not fully applicable to banks in China, our country should be based on national conditions and characteristics study of bank mergers and acquisitions process more reasonable valuation approach. China's banking M&A key to success lies in the ability to accurately assess the value of bank mergers and acquisitions. This paper focuses on the method of valuation in the process of China's banking M & A research. First, domestic and international bank mergers and acquisitions and valuation status quo, drawing on related research, to build the line of research. Second, introducing the relevant theoretical knowledge of bank mergers and acquisitions and valuation, has laid a theoretical foundation. Again, through the study of traditional valuation methods and valuation methods as well as the advantages and disadvantages of various methods to adapt the scope of comparison, combined with China's national conditions and characteristics of China's banking mergers and acquisitions to determine, through a variety of methods to combine only more comprehensive and accurate assessment of the value of bank mergers and acquisitions in China. Of the value of our bank, M&A value-added generated by the combination of the characteristics of the banking sector and M&A activity, the establishment of a new model of EVA method and valuation of real options method.