| 2001,Since the China joined the WTO, the capital market of China has a rapiddevelopment, a large number of foreign banks which with advanced managementburst into our country, so that the commercial banks of China are facing a strongimpact. The traditional commercial banking management concept and mode can notcontinue to apply in today’s competitive environment. Commercial banks shouldchange the traditional business model, maximize the value of banks and enhance thecompetitiveness of China’s commercial banks, which has become a pressing need.As an advanced performance appraisal system，EVA performance evaluationmodel give a full consideration of the bank’s Economic profit. Because it considerateall relevant costs of banks, excluding the enterprise managers might false financialindicators, therefore, compared to the traditional performance evaluation index, it ismore accurately reflect the true performance of the bank. Excitation mechanism basedon EVA management philosophy makes the operator and the shareholders has thesame goal. So it is practical that commercial banks use EVA performance evaluation.We analyzed EVA factors affecting the commercial banks of China. At first, weintroduced EVA evaluation system of commercial banks. Carding the research whichfocus on performance evaluation of our banks. The data we used is from CSMAR andthe annual report of each bank. There are14listed banks which we chosen from2007to2012to analyze, combining the correlation research, we finally selected12factorsthat may affect the performance of our banks. We use Eviews to carry out regressionanalysis, The studies show that the ratio of investment in fixed assets, capitaladequacy ratio have the negative effect on EVA. Non interest net income ratio, netinterest margin and CPI have the positive effect. The ratio of bank deposits and loans,non-performing loan ratio, provision coverage ratio, average executive salaries, andM2growth has not passed a given level of significance test. |
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