近几年来,经济增加值EVA成为国际企业中用来评价企业经营状况和管理水平的重要指标,得到了企业越来越多的重视。而我国也是在逐步地改进对企业进行业绩评价的有效指标,随着于2009年12月国资委发布的《中央企业负责人经营业绩考核暂行办法》,在其中经济增加值更是成为国有企业的高管人员年度经营业绩考核的基本指标之一。本文通过对这一指标的分析,指出经济增加值EVA在我国国有企业中的重要作用。 In recent years, EVA has become an important indicator used by international enterprises to evaluate the business conditions and management level of enterprises, and has drawn more and more attention from enterprises. However, our country is also gradually improving the effective indicators for performance evaluation of enterprises. With the “Interim Measures for the Assessment of Business Performance of Heads of Central Enterprises” issued by the SASAC in December 2009, in which the economic value added is even more obvious as the state-owned enterprises One of the basic indicators of annual management performance evaluation of senior executives. Through the analysis of this index, this paper points out the important role of EVA in the state-owned enterprises in our country.