现在全球已经有很多企业采用经济增加值考核作为投资、管理、决策的重要依据。我国也鼓励国有企业变革体系,采用这种考核策略规范内部运作。在长期的发展过程中,EVA的影响已经深入企业内部中,带来的经济效益也较为可观。经济增加值有自身的特点,我们要了解其本质,以便更好的发挥它在国有企业中的科学性和优越性。 Nowadays, many enterprises in the world have adopted the assessment of economic value added as an important basis for investment, management and decision-making. Our country also encourages the reform system of state-owned enterprises and adopts this assessment method to standardize the internal operation. In the long-term development process, the impact of EVA has been in-depth within the enterprise, bringing economic benefits are also considerable. Economic value added has its own characteristics. We must understand its essence in order to give better play to its scientific and superiority in state-owned enterprises.