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2009年国务院国资委通过修订《中央企业负责人经营业绩考核暂行办法》,宣布从2010年1月1日起施行,国资委监管的所有央企从今年开始全部实行EVA考核,以引导企业进一步做强主业,提高资本使用效率,实现企业的可持续发展。本文从EVA的基本内涵出发,对EVA在国有施工企业的应用情况进行分析和研究。
In 2009, the State-owned Assets Supervision and Administration Commission of the State Council adopted the Interim Measures for the Assessment of Operating Performance of Heads of Central Enterprises, announcing that effective January 1, 2010, all state-owned enterprises under the supervision of SASAC will implement EVA assessment from the beginning of this year to guide them further Main business, improve capital efficiency, realize the sustainable development of enterprises. Based on the basic connotation of EVA, this paper analyzes and studies the application of EVA in state-owned construction enterprises.