Based On Eva Value Of Listed Banks In China To Create

Due to the impact of the external macroeconomic environment, the operational risks of China's banking industry increased, the competition among banks has become increasingly fierce, and only be able to effectively enhance the value of the bank can obtain the potential of sustainable development.On the basis of systemetic description of the theory of EVA, this paper respectively use DuPont analysis system and EVA financial indicators to measure the value of China's listed banks; and then select Shenzhen Development Bank whose value has the biggest difference between the two methods to create, use Shanghai Pudong Development Bank as a benchmark, and use a series of substitution method to analyze the financial drivers of two methods respectively; Finally, vertically analyze the value of Shenzhen Development Bank further.Studies shows that the reason of Shenzhen Development Bank has such a big difference is because of two kinds of evaluation methods focus on different financial indicators from a financial point. In EVA method, return on capital of Shenzhen Development Bank is too low ,and this causes the gap. In Du Pont Analysis System, the performance of Shenzhen Development Bank is better than that of Shanghai Pudong Development Bank is due to the pull of the net assets of driving profitability. Through research, this paper get following conclusions: EVA indicators have more advantage in the evaluation of banks' value. Can not only use evaluate the surface financial indicators to assess the value creation of a bank. In the bank management, should pay attention to capital management and improve the return on capital. Emphasis on the management of the cost of capital.