Value Assessment Of Commercial Banks On EVA

As an important part of the financial system,the banking industry is related to the development of the national economy.In the process of merger and reorganization of assets,value evaluation plays an important role in the capital operation of banks.The value of China's commercial banks has been paid more and more attention.How to correctly assess the value of commercial banks has become an urgent problem to be solved.Therefore,it is very important to choose a more appropriate method to evaluate the value of commercial banks.Based on this,this paper chooses a more reasonable evaluation method to evaluate the value of commercial banks,and puts forward some scientific suggestions for the commercial banks in the future.This paper focuses on the research of the value of EVA model in commercial bank evaluation on Commercial Bank valuation theory based method,EVA theory and EVA model,firstly,the value of commercial banks are defined,we introduced four kinds of commercial bank valuation method,namely market comparison,discounted cash flow method,option pricing method and cost method,analyzes the advantages and disadvantages of the four methods,combined with the difficulty of commercial banks and the particularity of commercial bank valuation,using EVA model to evaluate the superiority of the value of commercial banks.Then introduces the related theory of EVA,illustrates the adjustment principle of accounting calculation of EVA project and specific to adjust accounting project,establishes a model to evaluate the value of EVA,pointed out that the applicability of the EVA two stage model in assessing the value of commercial banks in the.On this basis,this paper takes Nanjing bank as an example.First of all,this paper introduces the general situation of Nanjing bank,and analyzes the financial situation of Nanjing bank from four aspects: capital structure,asset quality,profitability and development capacity in 2011-2015.Then the EVA value assessment model is applied to assess the value of the Bank of Nanjing to the Bank of Nanjing in 2015,according to forecasts of the total equity per share,then the Bank of Nanjing in 2015 and the actual share price comparison,the Bank of Nanjing is undervalued the conclusion,and carries on the analysis and evaluation of the conclusions.At the same time the sensitivity analysis of predictive factors in the model.Finally,some suggestions are put forward to improve the value of commercial banks.