Military Research Institutions To Implement Assessment Of Economic Value Added

China began to implement a new version of "head of the central business performance evaluation Provisional Measures" Since January 1,2007, the first time the economic value added (EVA) concept, many large state-owned central enterprises regarded as a unit of economic value added performance Assessment of reference, the SAC that is from 2010 onwards, the major central enterprises subordinate economic value added performance evaluation. Thus, economic value added state-owned enterprises has become the hot spot in the performance assessment, in China.For my purposes, the concept of economic value added relatively late from Abroad, although the new version of the SAC promulgated "central business executives operating performance appraisal Provisional Procedure" in central enterprises in the implementation of the economic how to value-added assessment has explained, but not exhaustive, combined with the special status of the central business decision has not shirk its social responsibility, not just purely for profit and company value creation as the only goal of the enterprises, especially the central enterprises of various institutions affiliated, don't simply put in the financial statements, accounting data calculated economic value as a basis for performance evaluation unit. Based on the author's research in China, the central enterprise subordinate units, and combining with the large central enterprise group, China aviation industry corporation subordinate military research institutions, the economic value added (Eva) to produce this kind of situation analysis of the causes, find out the defects of the place, and the deficiency existing in current proposed some Suggestions related.This total is divided into six sections. The first part of the China Aviation Industry Corporation of the economic value added management of a brief review of the current situation and use it as the background of this paper. The second part is the added value of the relevant economic theory of a brief introduction and analysis, both to a performance assessment system were compared, financial indicators pointed to the traditional enterprise-based performance evaluation does not reflect the real situation in enterprise value, and very easy to earnings management by corporate management tools to manipulate the financial indicators, thus reducing the reliability of financial indicators; last from eight aspects are summarized in economic value added performance-based assessment system, the advantages described in our the establishment of economic value-based management system, needs assessment and usefulness. The third part of the paper industry, scientific research institutions of the military characteristics were described, a brief description of military scientific research institutions to implement value-added assessment system of economic necessity, and military research institutions to implement economic value-added assessment and the difference between production enterprises. The fourth part is a subsidiary of China Aviation Industry Corporation to increase the value of military scientific research institutions of economic management of current situation analysis, a simple introduction to aviation industry are used in economic value added model, points out the economic value-added assessment system not suitable for military scientific research institutions in six aspects. In view of this analysis, the author presented in Part five of the military imposition of economic added value of scientific research institutions Thoughts assessment, proposed the establishment of special economic added value of the core business model and the advantages of incentive system level, pointed out to Economic Value of the units performance evaluation process needs to focus on several aspects, including the concern to improve the value of economic value added, and from the detailed description of six military research institutions to enhance economic value of specific measures. The sixth part is the full text of a summary of scientific research institutions through the front of the military system of economic value added I finally reached three conclusions:first, the purpose of enterprise performance evaluation is to allow business decisions to from long-term perspective and avoid short-sighted behavior occurs, the core is to create value, so when conducting economic value added assessment can not blindly pursue economic value added easy absolute, but should also concern the improvement of economic value added value, especially in units economic value added; second, using economic value added is not the only means to create business value, it also can be combined with other management tools, such as the Balanced Scorecard, comprehensive budget management, management tools, better short-term interests of the enterprise and long-term development in mind, the overall profits of the enterprise and departmental interests combine to make a better economic value added indicator system for business services; third is to create superior economic value added performance evaluation system, the human factor is essential, must be from on to the next to establish a high-quality staff, strengthen the cooperation between various departments, improve execution, as the unit to better promote the value of creativity support. Finally writing this article lists some existing deficiencies and shortcomings.