DongCai Company Based On The Operating Performance Evaluation EVA

Performance evaluation of enterprise management activities has been an important part of the capital market, China’s enterprises the existing performance evaluation generally also not satisfactory. Performance assessment standards and make only value sales and profit growth, so that they need not truly assume the responsibility of return on capital.In this paper the main elements of DongCai is the company in 2006tothe 2008 financial data and operating situation as an example, the use of enterprise performance evaluation of the traditional financial performance evaluation system based on the performance evaluation system EVA respectively enterprises.the new performance evaluation system of the basic methods, EVA quantitative indicators and the integration of non-financial indicators, to a certain extent, has weakened the accounting adjustments on the performance evaluation indicators of the outcome of the impact of enhanced performance evaluation system of objectivity and truth.