Economic Value Added Applications Study In High-tech Enterprise’s Performance Evaluation

Nowadays, the competition between countries depends on the development of science and technology and talent. As the knowledge intensive industry, the high and new technology enterprises not only promoted the efficient economic growth, but also accelerated the development of science and technology in our country. In today’s global economy, the knowledge economy has developed quickly in the whole world.This phenomenon brings opportunities and poses a challenge to the development of high and new technology enterprise. If the high and new technology enterprises want to implement efficient long-term development, it must attaches great importance to the strategic management of the enterprise and evaluates their own value and operating performance reasonably.Enterprise performance evaluation has always been the core content of enterprise management and also received the theory and the solid service’s value gradually. As a new industry, the high and new technology enterprise has its own particularity. The traditional performance evaluation system cannot reflect the actual operating performance of the enterprise very well. Besides, economic value added (EVA) is widely favored by foreign scholars and business and whether it can well reflect enterprise value and performance is a Important issues of concern.Firstly, the article defines the research object, summarizes the thesis research background and purpose significance and reviews related literature at home and abroad. Then, the article expounds the theoretical basis of research, including the concept of performance evaluation, EVA research status at home and abroad, fundamental viewpoints, Secondly, from the key differences between the high and new technology enterprise and the traditional industry enterprise, the article uses theory to analyze the applicability of EVA for the performance evaluation of the high and new technology enterprise.Finally, on the basis of above research, and through the empirical analysis, the article verify EVA index’s feasibility for the performance evaluation of the high and new technology enterprise.