Research On Economic Value Added’s Applied

The year of2012is the last year of the third tenure of the persons that in chargeof central enterprises (2010-2012), the responsible persons are also the first batch thatafter the SASAC announce the newly castigatory regulation,“the temporary methodof the performance EVAluation of the persons in charge of the central enterprises” in2009, and totally practice the EVA assessment in central enterprises. In this regulation,the SASAC set the proportion of the EVA for40%in the assessment, more thanformerly dominant index of profit which account for30%.The regulation showsclearly the government’s consciousness and determination of set out the MPV in thenew economic environment and development trend.The EVA (Economic Value Added) was suggested by an American consultingcompany in the1980s, it is a index about performance EVAluation and the MPV, thefeature of the EVA is to EVAluate the cost of the capital input. The basic idea is acompany is created value only in the situation that the earnings of its capital in excessof all the cost that devoted to acquire the profits. At the same time, in the countingprocess of the EVA have amount of reconciliation items which can maximumrevivification of the condition of value creation of the enterprises.Through the study of literature, theory, through the qualitative analysis it isconcluded that EVA index system in the central enterprises to implement enterprisebusiness performance, improve enterprise competitiveness, promote the developmentof EVA in our country, etc. By choosing the central enterprises listed company as anexample, using SPSS software for the central enterprises from2008to2008in2010began to implement the inspection of such a year for five years before and after thecentral enterprise EVA implementation analysis of empirical study is made of EVA inthe central enterprise implementation effect is not optimistic, failed to give full play totheir role as the EVA for the promotion of enterprise development. In view of theresearch conclusion, this article put forward to strengthen the ideological understanding, refining operation guidelines, perfect appraisal mechanism, enrich theadvice of evaluation index from four aspects, in order to promote the implementationof the central enterprises.