| In recent years,Economic Value Added(EVA)has made outstanding contributions in the field of value management.It is widely used in commercial bank performance evaluation practice because of its objective and comprehensive characteristics,which is paid close to scholars and banks.Economic value added(EVA)theory by the United States think Stern Stewart management consulting company first proposed,the core meaning is the business performance is its net profit after deducting the total cost of capital surplus value.EVA theory and the traditional accounting indicators compared to the biggest difference is that the shareholders of the equity capital into the consideration,so that the results of commercial banks to evaluate the results more objective and true.At present,EVA theory as a new performance system in China's commercial bank application practice is still in the initial stage.This thesis will deeply analyze the performance evaluation system based on EVA theory,try to combine the advanced research achievements at home and abroad with the present situation of China's commercial banks,and evaluate the value creation ability and performance level of commercial banks in China scientifically and objectively.This research is far-reaching meaningful.Through the research,this thesis holds that it is very important to establish a set of scientific and objective performance evaluation system in China's commercial banks,which will play an important role in improving the management and management level of commercial banks in China.This thesis reviews the background and connotation of EVA theory,summarizes the current situation of performance evaluation at home and abroad,compares the advantages and disadvantages of traditional performance evaluation method and EVA performance evaluation method,and analyzes the application of EVA performance evaluation theory to China's commercial banks Necessity and feasibility.In this thesis,the EVA theoretical system has been fully and systematically expounded,and the traditional EVA performance evaluation model has been adjusted adaptively to the actual situation of China's commercial banks.In this thesis,the EVA theory is applied to the practice of performance evaluation of some listed commercial banks in China,and the reasonable performance evaluation and data analysis are carried out.At the end of this thesis,this thesis puts forward the countermeasures and suggestions for the application of EVA performance evaluation system in China's commercial banks. |
