Research On Evaluation Index Optimization Of China Commercial Bank's International Trade Financing

In recent years,China's banking regulators have gradually strengthened the management of the capital adequacy ratio of commercial banks in accordance with the Basel ? to ensure the healthy and stablity of commercial banks and even the national economy.They also committed to promoting the market-oriented reform of interest rates and gradually narrowing the deposit-loan spreads of commercial banks.Under the dual influence of capital supervision and narrowing of interest margin between deposit and loan,the profit model by expanding the scale of assets and liabilities has been unsustainable,and the commercial banks of China is facing transition.In this case,the research on evaluation index optimization of commercial banks has a high practical significance.Firstly,this paper introduces the FTP net profit and EVA as assessment indicators used in management accounting of commercial banks and their calculation models.The advantages,disadvantages,opportunities and threats of EVA are analyzed through SWOT method,which provides theoretical support for introducing of EVA by commercial banks.Subsequently,by choosing a domestic commercial bank,Bank A,as the object of study,this paper studies the response strategies and application examples of international trade financing business after taking EVA as the core performance evaluation index.Then,through the analysis of the international trade financing operating indicator changes before and after the optimization of the bank's assessment indicators,the paper evaluates the implementation effect of Bank A's response strategies.Finally,the conclusion is drawn that by introducing economic profits to optimize the assessment indicators,the income growth under capital constraints can be achieved,the quality of credit assets can be improved,and the RAROC can be improved.