| With the opening of Chinese capital market，native commercial banks are facingIncreasing challenges, so it is needed to have series of scientific performance evaluation indexsystem to know the state of operation. As the index of enterprise performance evaluation,EVA overcomes the defects of traditional index of performance evaluation, has been widelyused in west big companies and banks, and has been the core index of performance evaluation.The use of EVA makes operators think like stockholder，in this case the targets of decision andfinance are the same, and the problem that there are too many indexes of performanceevaluation is avoided. The development of international banks indicates that the capital andshareholder value,replacing the capital scale are becoming core index to evaluate performance,replacing the capital scale. It Is not a sustainable development strategy to separate risk fromcapital.EVA brings in economical capital, scientifically connects risk with capital, and canwell explain the real value creation.in2012the growth rate of GDP decreased, and so forcorporate profit. As one of the listed banks, Q bank should have an accurate value evaluation,under the background that private capital is coming this industry.Firstly, the evaluation theory of enterprise performance has been analysed in this article,from the start of of traditional performance evaluation.It turns out the defects of the systerm oftrditonal evaluation performance. Based on the principle of performance evaluation, EVA andits method have been brought. The advantages and function have been turned out. Secondlyaccounting adjustment formula of bank has been given out,including after-tax net profit、venture capital formula and the weighted average cost of capital。On this base Q bank is takenas a case, according to its financial statement, it has evaluated the performance with EVAmethods. And then it has analysed its effects and the positive role. Meanwhile the possibleinfluence factors have been pointed out. |
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