diff --git a/x/evm/keeper/statedb.go b/x/evm/keeper/statedb.go
index cba57258..6e91ce51 100644
--- a/x/evm/keeper/statedb.go
+++ b/x/evm/keeper/statedb.go
@@ -97,11 +97,23 @@ func (k *Keeper) SetBalance(ctx sdk.Context, addr common.Address, amount *big.In
 	delta := new(big.Int).Sub(amount, balance)
 	switch delta.Sign() {
 	case 1:
-		coins := sdk.NewCoins(sdk.NewCoin(evmDenom, sdkmath.NewIntFromBigInt(delta)))
-		return k.AddBalance(ctx, cosmosAddr, coins)
+		// mint
+		coins := sdk.NewCoins(sdk.NewCoin(params.EvmDenom, sdkmath.NewIntFromBigInt(delta)))
+		if err := k.bankKeeper.MintCoins(ctx, types.ModuleName, coins); err != nil {
+			return err
+		}
+		if err := k.bankKeeper.SendCoinsFromModuleToAccount(ctx, types.ModuleName, cosmosAddr, coins); err != nil {
+			return err
+		}
 	case -1:
-		coins := sdk.NewCoins(sdk.NewCoin(evmDenom, sdkmath.NewIntFromBigInt(new(big.Int).Abs(delta))))
-		return k.SubBalance(ctx, cosmosAddr, coins)
+		// burn
+		coins := sdk.NewCoins(sdk.NewCoin(params.EvmDenom, sdkmath.NewIntFromBigInt(new(big.Int).Neg(delta))))
+		if err := k.bankKeeper.SendCoinsFromAccountToModule(ctx, cosmosAddr, types.ModuleName, coins); err != nil {
+			return err
+		}
+		if err := k.bankKeeper.BurnCoins(ctx, types.ModuleName, coins); err != nil {
+			return err
+		}
 	default:
 		// not changed
 	}
diff --git a/x/evm/statedb/statedb.go b/x/evm/statedb/statedb.go
index c44c7d95..220a3de4 100644
--- a/x/evm/statedb/statedb.go
+++ b/x/evm/statedb/statedb.go
@@ -17,11 +17,9 @@ package statedb
 
 import (
 	"fmt"
-	"math/big"
 	"sort"
 
 	errorsmod "cosmossdk.io/errors"
-	sdkmath "cosmossdk.io/math"
 	storetypes "cosmossdk.io/store/types"
 	sdk "github.com/cosmos/cosmos-sdk/types"
 	"github.com/ethereum/go-ethereum/common"
@@ -375,36 +373,18 @@ func (s *StateDB) CacheContext() sdk.Context {
  */
 
 // AddBalance adds amount to the account associated with addr.
-func (s *StateDB) AddBalance(addr common.Address, amount *big.Int) {
-	if amount.Sign() <= 0 {
-		return
-	}
-	coins := sdk.Coins{sdk.NewCoin(s.evmDenom, sdkmath.NewIntFromBigInt(amount))}
-	if err := s.ExecuteNativeAction(common.Address{}, nil, func(ctx sdk.Context) error {
-		return s.keeper.AddBalance(ctx, sdk.AccAddress(addr.Bytes()), coins)
-	}); err != nil {
-		s.err = err
+func (s *StateDB) AddBalance(addr common.Address, amount *uint256.Int) {
+	stateObject := s.getOrNewStateObject(addr)
+	if stateObject != nil {
+		stateObject.AddBalance(amount)
 	}
 }
 
 // SubBalance subtracts amount from the account associated with addr.
-func (s *StateDB) SubBalance(addr common.Address, amount *big.Int) {
-	if amount.Sign() <= 0 {
-		return
-	}
-	coins := sdk.Coins{sdk.NewCoin(s.evmDenom, sdkmath.NewIntFromBigInt(amount))}
-	if err := s.ExecuteNativeAction(common.Address{}, nil, func(ctx sdk.Context) error {
-		return s.keeper.SubBalance(ctx, sdk.AccAddress(addr.Bytes()), coins)
-	}); err != nil {
-		s.err = err
-	}
-}
-
-func (s *StateDB) SetBalance(addr common.Address, amount *big.Int) {
-	if err := s.ExecuteNativeAction(common.Address{}, nil, func(ctx sdk.Context) error {
-		return s.keeper.SetBalance(ctx, addr, amount, s.evmDenom)
-	}); err != nil {
-		s.err = err
+func (s *StateDB) SubBalance(addr common.Address, amount *uint256.Int) {
+	stateObject := s.getOrNewStateObject(addr)
+	if stateObject != nil {
+		stateObject.SubBalance(amount)
 	}
 }