随着我国社会主义市场经济的不断发展和完善,企业亟待建立起相应的经营业绩考核体系,衡量和评价企业真实业绩,来面对开放市场带来的挑战。经济增加值(EVA)既能对价值和价值增值进行科学的度量,又能对企业业绩状况做出判断评价、对业绩管理提供支持,因此经济增加值越来越受到广泛关注,在企业业绩考核中的具有十分重要的作用。 With the continuous development and improvement of China’s socialist market economy, enterprises urgently need to set up a corresponding performance evaluation system to measure and evaluate the real performance of enterprises so as to face the challenges brought about by the opening up of the market. Economic value added (EVA) not only scientifically measures the value and value added, but also makes a judgment and appraisal on the performance of the enterprise and provides support to the performance management. Therefore, the value added of the economy has drawn more and more attention in the enterprise performance evaluation In the very important role.