Author(s)

Ching-Wen Wang

Corresponding Author

Ching-Wen Wang

Abstract

With the development of the economy, the tradition of internal operating procedures and the change of external structure have brought great bottlenecks to the banking industry. “21st-century economic report” the banking regulatory commission data shows that the non-performing loan rate of commercial banks continued to increase. In addition, foreign banks are flocking into the Chinese market, making them more competitive. In this case, we must start from the bank itself to carry on the effective computation and the appraisal of the performance. In this way can form a certain incentive mechanism for improvement. In the past, the study found that most Banks to create real value is not high as traditional indicators, Banks have inflated the actual benefit, is not conducive to the overall performance evaluation, this article explains how to EVA method to examine the operating performance of listed commercial banks in our country, such ability more can find their own development problems of real and effective and the real situation, Only by improving the performance appraisal system can the banking industry develop better.

Keywords

Economic added value, Performance evaluation