由于国有商业银行的特殊性质,所以现行以利润导向的业绩评价指标体系亟待改革,经济附加值指标无疑是最好的解决方案。本文在大量搜集近年来有关资料的基础上,对经济附加值的涵义、EVA指标与传统指标的优势进行介绍,并概述EVA指标体系对于国有商业银行改革的重大作用。 Due to the special nature of state-owned commercial banks, the current profit-oriented performance evaluation index system is in urgent need of reform. The index of economic added value is undoubtedly the best solution. On the basis of collecting a lot of relevant information in recent years, this paper introduces the meaning of economic added value, the advantages of EVA index and traditional index, and summarizes the significant role of EVA index system in the reform of state-owned commercial banks.