If the banks are more careful about the performance on ROE, then the cost to income ratio, operating expenses to assets ratio and loans to deposits ratio should also be improved. Firstly, the management ability is quite crucial for the performance on ROE. Both ratio (the cost to income ratio and operating expenses to assets ratio) representing the management ability of bank. The management of the bank should pay more attention on its cost, and make sure the costs of the bank are utilized in the rational way. At the same time, the bank should decrease its operating expenses to keep its efficiency. The bank’s liquidity are also quite important for bank’s ROE performance. A bank should improve its liquidity through absorbing more deposits and limiting the loan outstanding