Research On Performance Management Of Commercial Banks Based On EVA Theory

Since 2016,due to the impact of the overall economic downturn at home and abroad,the objective impact of the stability of the capital market and the particularity of the capital structure of commercial Banks,commercial Banks have faced more problems and difficulties in their operation than in previous years.Therefore,in order to survive and develop themselves in difficult times,comlercial Banks are actively exploring reasonable and effective performance evaluation system,in order to truly reflect their business performance and improve their management level through strengthening internal control management.This paper focuses on the discussion and analysis of EVA evaluation and related influencing factors of commercial Banks in China.In the process of research,the first-level branch of a state-owned bank was taken as the research object,and all the data of the bank was taken as the data basis of this research analysis.On the basis of EVA related theories,Spss21 statistical software was used for analysis to realize the construction of relevant models.In this model,EVA index is the dependent variable index,which specifically includes total capital,loan-deposit ratio,fixed asset investment proportion,capital adequacy ratio,executive per capita salary and non-performing loan proportion.At the same time,it carries out statistical research on the data of listed Banks and empirically discusses the influencing factors of EVA.And then put forward the corresponding measures to improve the business performance of domestic commercial Banks.In addition,by analyzing the relationship between EVA performance evaluation indicators and incentive mechanism,this paper constructed an incentive system suitable for commercial Banks and EVA performance evaluation needs.This paper innovation points:starting from the statistical data of tier-one branches at a state-owned bank,embarks from the domestic commercial Banks to the truth,standing on the EVA model point of view,with the aid of statistical analysis methods for the influence factors of commercial Banks,EVA has carried on the empirical research,and to adjust the model correction,analyze the influencing factors of EVA,to encourage commercial Banks to establish on the basis of the EVA incentive system,for the commercial Banks in the economic downturn environment to provide guidance and reference for the transformation of the development,provide a scientific basis for improving the performance of commercial bank.