Research On Performance Evaluation Of BH Financial Leasing Company Based On EVA

The financial leasing industry is an effective way for China to promote supply-side structural reforms and revitalize the real economy.Because of its advantages in financing thresholds and low capital costs,its government departments can accurately grasp economic development.The new normal is to issue policy opinions on the current breakdown of the financing leasing field,and vigorously support the healthy development of the financial leasing industry.Under the rapid development of the financial leasing industry,how to evaluate the company's operating performance,the traditional performance evaluation theory dominates the company's performance evaluation system.With the increasingly fierce market competition,the business environment is becoming more and more complex,and the traditional performance evaluation theory is inherent.The defects have gradually failed to support the performance evaluation needs of financial leasing companies.As a result,the EVA performance evaluation system has gradually entered the public eye,and has been applied and promoted in the theoretical and practical circles.Under the joint effect of the researchers and the company's empirical development,the EVA performance evaluation method fully considers the cost of capital,and has its own unique advantages for the objective evaluation of business performance.This paper selects BH financial leasing company as the representative enterprise of the financial leasing industry,according to its financial statements and notes publicly disclosed in the past 5 years from 2013 to 2017,integrates the report data,conducts research on key indicators,and summarizes and calculates its traditional performance evaluation indicators.And EVA indicators,and use two different performance evaluation methods to analyze the operating performance of BH financial leasing companies,compare their differences and reasons,summarize and contrast,and then propose the enlightenment of improving the operating performance of BH financial leasing companies.In the improvement of its operating performance,promote the formation of internal capital constraints.Through the analysis and summary,the conclusions are drawn,and the BH financial leasing company is taken as an example to put forward the standards and prospects for the application of EVA in the promising financial leasing industry.