Study On The Performance Assessment Indicators Of High-tech Enterprise Based On EVA

Since21st century, with the growing and application of high-techenterprises, the world economic develop more rapidly, high-tech enterprises playa more important role in the national economy. In order to obtain its competitiveadvantages for our country, China has introduced a series of measures to supportthe development of high-tech enterprises. Meanwhile, the government andinvestors begin to pay more attention to high-tech enterprise and academia alsohas reached a high tide of researching on evaluation the performance of high-techenterprise. Compared with the traditional enterprises, high-tech enterprises havethe characteristics of high investment, high risk and high intelligence.There aremany defects in the use of traditional performance evaluation indicators systemof high-tech enterprise. Economic Value Added (EVA)—a popular performanceevaluation index in foreign, it not only focus on corporate profits, but alsoprotects shareholders’ equity enterprise and it effectively solves shortcomingsand disadvantages of the traditional enterprise performance evaluation indexsystem. Therefore, we evaluate the performance of high-tech enterprise morescientific, comprehensive and more accurately by EVA and we can also evaluatethe real business performanceof high-tech enterprise by EVA.Firstly, based on the analysis of development history of EVA in the domesticand foreign, the status quo of high-tech enterprise, this article has analyzed thestatus of performance evaluation indicators of high-tech enterprise and theexisting problems in our country. It sets up a performance evaluation indexsystem of high-tech enterprises based on EVA and points out the relevantaccounting adjustment items before accounting the EVA. Secondly, this articleselects representative application analysis of listed companies as the analysisobject, the traditional financial index system compared with EVA performanceevaluation index system, suggesting that EVA performance evaluation index system in the applicability of the high-tech enterprises, in the end, high-techenterprise put forward the relevant countermeasures, in order to make the EVAperformance evaluation index system in our country a better application in thigh-tech enterprises.