An Empirical Study On Performance Evaluation Of Central Enterprises Listed By EVA Based On

In recent years, more and more enterprises focus on shareholders’ wealth, aiming at the enterprise value maximizing as the ultimately goal of operation, managers who come from the separation of modern enterprise ownership began to learn to think like shareholders, considering business long-term benefits when makes decisions. With the continuous development of economic globalization, financial concept of continuous innovating, the concept of managers has also undergone a huge transformation, enterprise performance evaluation has no longer confined to the traditional financial indicators. With the introduction of EVA index, basing on the central enterprises performance evaluation system EVA gradually building up, how to measure the business performance and enterprise value of central enterprises comprehensive and scientifically has become a hot topic nowadays.This paper make empirical analysis on the basis of theoretical research, using combination analysis methods of qualitative and quantitative, through research scholars summarized home and abroad, and the statement of the history and development of the current development of the central enterprises performance evaluation,pointing out that EVA index is more superior and overall than traditional financial indicators. Through the empirical analysis of this paper, pointing out although EVA is a very sophisticated value-based management tool, in our immature economic environment, EVA system application results will be greatly reduced, how to use EVA performance evaluation method more scientific in the special conditions is an urgent problem. Finally several suggestions are given on how to use the EVA index scientifically in our country state-owned enterprises.