The Research On Evaluation Of Commercial Banks Performance Based On EVA-BSC System

With the gradual opening up of China’s financial system as well as in-depth financialindustry progresses, domestic commercial banks are facing increasing challenges inregulated market economy system, the profitability of commercial banks as a financialenterprise with a modern enterprise system, with a scientific, rational and effectiveperformance evaluation system is imperative. Due to the late start of China’s commercialbanks, commercial banks at present there are many problems of performance systems,such as too much emphasis on short-term financial indicators, ignoring the cost of capital,lack of core objectives, etc. This study is based on this background, trying to combine theemerging economic growth value and the balanced scorecard system, the economic valueadded to the front of the Balanced Scorecard financial dimension, building acomprehensive performance evaluation system.Commercial banks in the financial system as a major agency, and socio-economicaspects are inextricably linked, and in order to adapt to changes in an increasinglycomplex business environment, requiring commercial banks to the performance evaluationsystem to have systematic and comprehensive, and combination of economic value addedand comprehensive balanced scorecard performance evaluation system to some extent tomeet the above requirements, the economic value added capital cost factors considered,balanced scorecard indicators joined the non-financial factors, compared with thetraditional performance evaluation system certain advantages.Based on the study of Western performance evaluation theory, describes the mainadvantages and disadvantages of the current performance evaluation methods, analyzes thenecessity and feasibility of economic value added and the balanced scorecard combined,integrated use of qualitative and quantitative analysis, combined with theoretical researchand empirical analysis, the use of AHP analysis, trying to build a comprehensiveevaluation system for the commercial banks, and apply our14listed banks, hoping to make a little inspiration and help for the performance evaluation of the development of thecommercial banks.