Analysis And Research On Business Performance Of Smalland Medium-Sized Listed Banks Based On EVA In China

Nowadays,there is increasing competition among China's banking industry.As an indispensable part of the whole banking industry,the business performance of small and medium-sized commercial banks has led to great social concern.In the first part of this paper,the basic theories of EVA were listed and a reasonable EVA model was established on the basis of the actual situation of small and medium-sized commercial banks in China.The EVA and REVA values of 11 small and medium-sized listed commercial banks in China,from year 2010 to 2016,were calculated afterwards,using the software of EXCEL.Then these EVA and REVA values were used to compare and analyze the business performance of small and medium-sized commercial banks.This paper also evaluated the operation of small and medium-sized commercial banks in China from the aspects of traditional security,liquidity,profitability,and growth opportunity.Finally,after testing the stability and the co-integration of panel data of 11 listed banks,using the software of E Views,a regression model was established and correlation test was carried out taking REVA value as the explained variable.Theregression results show that there is a negative correlation between capital adequacy ratios,non-performing loan ratios and operation performance of small and medium-sized banks;while the investment proportion of fixed assets and the scale of assets have no significant impact on business performance of small and medium-sized banks.