Study On The Application In Government-owned Corporation's Management Achievement Valuation Of Economic Value-added

The viewpoint of stockholder wealth maximization is the goal of financial management of business always is accepted by financial management theory world and practicality world. Now that adding value is the goal of enterprise, how to calculate the added value becomes the focus of every side. EVA's kernel thought is stockholder value theory, this value orientation is fit to the reform goal of state-owned assets management system.If EVA is only one kind of target used to measure achievement properly, that is not enough. Because proper target must guide correct action.. Otherwise it is useless. Actually EVA is one kind of effective system of realizing stockholder wealth maximization.This paper analyses several kinds of evaluate target of enterprise achievement, and structure the evaluate target of government-owned corporation based on EVA. This is benefit to improve the relation of agency by agreement and the management of government-owned corporation, coordinate the interest of the country owner and the government-owned corporation manager, guide the government-owned corporation manager think as all stockholders. At the same time, this paper is important to guide the management action of the enterprise, improve the competitive capacity, utilize the limited resources fully.