Research on Performance Evaluation Optimization of Rural Commercial Bank Based on Profit Center under Digital Background

In the digital era, commercial banks are using digital technology to improve the efficiency and accuracy of financial management and improve the accuracy and foresight of financial information. This paper takes SZ Rural Commercial Bank as an example, and proposes an optimization plan for profit center performance evaluation based on business lines through analysis of external and internal environment. Including the basic principles of profit center construction and the deepening application of digital transformation to management accounting, EVA and RAROC are introduced to measure the "return after risk" and "risk-adjusted return on capital" indicators. Through the analysis of profit center performance evaluation results and EVA and RAROC of different profit centers, the highlights and difficulties of value creation of different profit centers are clarified, and the overall operating performance indicators of SZ Rural Commercial Bank also show a trend of improvement. This paper holds that the optimization of profit center performance evaluation can help banks improve their business level, optimize resource allocation, strengthen internal cooperation, identify market opportunities and risks, and stimulate the enthusiasm of employees, so as to promote the steady development and sustainable profit of banks.