KL Trust Company Performance Evaluation Research Based On EVA

With the development of domestic economy and the improvement of the market mechanism, the trust industry resources are increasingly scarce and the whole business competition pressure to force China to trust companies must in order to realize the enterprise value maximization as the core pursuit, enhance market competitiveness, improve enterprise performance. Accurate or not directly affect the enterprise performance evaluation results the improvement of the internal management level and the realization of the expected goal. In this environment, but EVA(economic value added) and the correlation between value creation is growing. In addition, since 2010, the state-owned assets supervision and administration of trust companies full implementation of EVA performance appraisal.Therefore,this article first introduces the EVA in the research and application status of both at home and abroad; Then, analysis of the operational enterprise general situation and basic trust industry in the four broad categories of traditional problems of performance evaluation index; Secondly, the paper expounds related concept and calculation method, EVA is the biggest characteristic that EVA considers the equity capital cost at the same time to EVA and traditional performance evaluation index are compared from the data on the affirmation of the superiority of EVA; Finally, KL trust companies to implement EVA index problems should be paid attention.By EVA and traditional performance evaluation index of comparative analysis found that EVA in KL trust company performance evaluation has the incomparable advantage. EVA is more accurately reflects the KL trust company management present situation, improve enterprise value and method of the performance evaluation of core competence.