EVA Balance Scorecard Performance Evaluation System Study

The whole enterprise performance evaluation activity is always one of the important contents of the enterprise management activity. At present, a majority of foreign enterprises have disengaged the mode of taking finance scale to evaluate performance and taken BSC instead. EVA as the new performance evaluation system could do better to evaluate shareholder-value-creation and enterprise-add-value and show directly the strategic management objective of the enterprise. However, in our country, because there is lack of strict and normative management practice for a long time, the enterprise performance evaluation methods are more traditional;enterprise often made finance scale the main way to evaluate performance and ignored the combination of the strategic management, the profit-drive factors and the performance evaluation. That can't adapt the increasingly furious competition condition, so our performance evaluation methods starve for improving. This paper makes the analysis in the background upward.This paper firstly introduces fundamental concept of EVA and BSC, and then analyses thepresent of enterprise performance evaluation in my country. Based on the analysis of the relationship between the EVA and BSC, paper give theoretical source of EVA Balance Scorecard and designs its standard system structure, finally analyzes the pertinence of the standard system using gene-analyze, improves the efficiency of the standard system.