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

EVA performance evaluation is a comprehensive financial management measure system, can be used in capital budgeting, financial planning, goal setting, performance measurement, shareholder communication, etc. Economic added value is refers to the net operating profit after tax and the enterprise the difference between the weighted average cost of capital, is for the investor to create "a true profit". It is to reveal the characteristics of the enterprise management efficiency and the capital use efficiency, the biggest bright spot is that not only eliminate the debt costs, also consider the opportunity cost of equity, eliminates the traditional accounting profit enterprises believe that the disadvantages of "capital" for free, more accurately reflect the enterprise value creation level.In this paper, starting from the basic theory of EVA performance evaluation, the basic train of thought to EVA, theoretical framework, value management system, advantages and disadvantages and so on has carried on the detailed elaboration, and on the analysis of the Z company operating performance evaluation system, on the basis of introducing EVA to the operator performance evaluation system has been optimized design, and puts forward the practical implementation of safeguard measures.