Application Research Of H Company Performance Evaluation Method Based On EVA

With the rapid development of economy,the drawbacks of traditional performance evaluation index based on net profit of constantly exposed,the traditional performance evaluation system mainly depends on the enterprise's financial statements of the results,this simply reflects the period achievements,cannot describe the real situation during the business at the same time,due to the impact of the financial statements will be the enterprise accounting policy and other aspects,so the traditional performance evaluation methods of evaluation results can not reflect the real situation of enterprise performance.In this context,the search for a new and more effective performance evaluation method has become the focus of attention.With the increase of EVA(Economic Value Added),this assessment system can reflect the actual value created by enterprises more accurately than the traditional assessment methods.The promotion of EVA in China's enterprises,especially listed companies,is still at the beginning stage,and most enterprises are still accustomed to use the net profit to assess the performance level of enterprises.The theory of literature by studying the domestic and foreign related enterprise performance appraisal the author,through the analysis of the actual situation of H company,H company,points out the existing problems and shortcomings,in this case the introduction of EVA system in the enterprise and explains the necessity of the examination mode has brought to the H company's advantage and introduction,and then on the absorption of H companies should learn from the traditional performance evaluation index,combined with the EVA performance appraisal theory,sort out a new performance appraisal system combined with traditional assessment.This paper mainly from the following several aspects of H company to implement EVA performance appraisal system: first,analysis of the basic theory of EVA performance appraisal system,how to use EVA to calculate the result and the need to adjust and pay attention to in the process of calculation;second,comparison of EVA evaluation system relative to the traditional profit index is third,the advantage;to evaluate the listed company H embedded EVA evaluation system after effect,summarized how to use EVA to evaluate the performance and the problems existing in the application process,and puts forward reasonable suggestions to solve these problems.