Study Of Application Of EVA In The System Of Enterprise Performance Evaluation

Enterprise's overall achievements appraisal always is an important content in abusiness management activity. At present, the majority of foreign enterprises have separated from the spattern which take the pure financial criterion as the weight achievement spattern, and built the primarily system that based on the Balance Scorecard-BSC system. But the Economic Value Added-EVA as the new achievements appraisal system can weighs the shareholder value creation as well as the enterprise the added value, it directly has manifested the enterprise strategy management goal. But in our country, because our country lacks the strict management practice long ago, the enterprise achievements appraisal methods still relative traditionally, the enterprise generally took the financial norm as the main achievements appraisal method, but neglected enterprise's strategic management as well as the enterprise profit factor and the achievements appraisal unifies, could not adapt the more fierce competition, therefore our country enterprise's achievements appraisal method anxiously need to improve.EVA (economical value added) management system, is established by the international well-known management consultation enterprise Stern Stewart company in 1982. At present the global 300 big companies take the economical value added as a avaluation target into company internal management for weighting enterprise achievement, and take the economical value added maximization as the company's goal, with more than 20 years development, this management system to have been fully utilize in the overseas business management. But the EVA value management system introduces into our country short time ago, therefore the enterprise utilizing this method into the business management also have few in number, most articles primarily introduced the EVA theory, the articles on systemly utilize EVA to the value creation of the domestic well-known enterprise are extremely few. This article has made the new attempt to use EVA on the Sichuan Changhong group's practice research.The paper use the method which unified a case study with theory discussion to research enterprise value added system of EVA, by analyzing the existed questions on the present our country enterprise achievement avuluation system. Based on some researchs about the domestic and foreign EVA research results, according to the our country enterprise's special details,proposed a overall conception on establishig the EVA achievement avaluation target system. Finally, by a well-known enterprise's case study, we can thoroughly understand the EVA achievement avaluation system on constructing and implementing process, established a set achievement avalution system to meet this enterprise manegement, this set of achievement appraisal system not merely paid attention to the short-term finance achievement, even more paid attention to the enterprise value creation on the entire process, it has prompted the true cause on the growth of the enterprise achievement, thus can more comprehensivtly appraises the enterprise management achievement.