Research On Performance Evaluation Of EVA Based On The SPF Bank Zibo Branch

The domestic market order and economic system in recent years has improved greatly,and the entire capital market more and more rational understanding to the importance of capital for the development of enterprises, in this context of development, bank management target has begun to shift to maximize self value, that is, as far as possible to create more the value for shareholders. After the domestic commercial banks have gone through the shareholding system reform, the company’s organizational structure was optimized, its market competitiveness has been further enhanced, and with the identity change its business model has changed, from extensive management into intensive management over current.The so-called EVA, in short, is to throw all the cost to get the amount of profit. In the process of EVA calculation, the opportunity cost of capital is also involved in the calculation,which is the traditional profit calculation never involved part, so the EVA reflect profit closer to reality the management state of the enterprise, whether in theory or in practice, the research on EVA is growing. Deepening the reform of the banking sector, making the modern bank management concept and management mode based on the start in the banking sector, in this context, the use of day-to-day business of the bank management in the process of EVA is more and more widely. How to make good use of EVA theory and related financial instruments, has long been one of hot topics in theoretical circles.This paper uses the combined method of qualitative and quantitative analysis, theoretical research combined with actual case, to research and analyze the application of EVA in SPF bank Zibo branch in performance appraisal. First, an overview of the research content and research method of the research background and significance, the research status at home and abroad, this paper, based on the basic theory and the bank performance evaluation of EVA;Secondly, the analysis of feasibility, aiming at the special application of EVA in bank performance evaluation and puts forward the advantage, the bank performance evaluation based on EVA has a wide range of target positioning, cost measurement is more comprehensive, more can effectively restrain the managers behavior and other advantages;furthermore, this paper analyzes the present situation of the performance evaluation of SPF bank Zibo branch based on EVA, through calculation and EVA calculation, the bank net profit tax and capital cost calculation for the evaluation of bank performance empirical analysis;Fourth, on the basis of the above analysis this paper puts forward the existing performance evaluation of EVA is not enough to realize the importance of performance evaluation systemof EVA, both short-term and long-term returns returns based on SPF bank, the harmony is very difficult, for the specific position and management personnel evaluation is not in place,personnel, capital construction achievement not the effective implementation of performance evaluation and strategic plan to combine many problems; finally this paper put forward the SPF bank Zibo branch performance evaluation of EVA based on improved measures and guarantee measures. This paper tries to achieve a combination of theory and practice, enhance the text meaning of theoretical research and practical significance.