Based On The Effectiveness Of Eva Performance Evaluation Indicators Research

Economic value added (EVA) have been used in evaluating enterprise performance by the western developed countries, and have made great achievement. But, the application of EVA method, in our country’s enterprise, need to be development. So it’s especially important to research index based on EVA’s performance evaluation. It will provide support for the application of EVA in our country business enterprises.This paper, firstly introduces the research background, purpose and meaning, content and structural framework, and introduces relevant concept and calculation method. Secondly, put forward the standards to evaluate these performance evaluation indexes, according to the standards, the traditional performance evaluation indexes and based on EVA’s performance evaluation index are compared and analyzed. Analysis shows that based on the EVA performance evaluation index have obvious advantages. Again, puts forward an empirical research study the explain ability of the traditional performance evaluation indexes and based on EVA’s performance evaluation index.The results show that the explaination ability of FGVP and EVAP are better than traditional performance evaluation index and other EVA index. Finally, full summary, based on the conclusion to put forward the policy suggestions.