EVA考核将引导企业树立价值管理的观念,提高企业价值创造能力。但需要理性分析,不可唯EVA化。作者从与传统考核指标的比较,EVA考核的意义,存在的局限性,在实施过程中应把握的几个要点等几个方面进行了论述,阐明了企业由利润和规模增长向关注企业增加价值创造的根本性转轨,由融资性扩张向内涵式发展转变,这将推动企业真正做大做强,实现可持续发展的战略目标。 EVA assessment will guide enterprises to establish the concept of value management, improve enterprise value creation ability. But need rational analysis, not only EVA. The author compares with the traditional assessment indicators, the significance of the EVA assessment, existing limitations, several key points that should be grasped in the implementation process and so on, elaborates the enterprise from the profit and scale growth to concern the enterprise to add value The fundamental transition of creation from a financing expansion to a connotation-based development will promote the enterprises to truly become bigger and stronger and achieve the strategic goal of sustainable development.