| Since the establishment of People’s Republic of China, China’s economy has been developed rapidly with the deepening of reform and opening up, Which drives the speedy expansion of the industries. Among these industries, the cultural industry attaches great importance to the Central Party Committee and the State Council. The culture industry is pillar industry during the thirteenth five years planning. For the radio and television industry, there has a lot of changes specially the government put forward the policy of media convergence in 2014. It’s impact is more than the policy of integration of three networks in 2010. In promoting the transformation and restructuring of big situation, the enterprise growth of how to keep the stability of the premise is need for the evaluation of its performance accurately.EVA performance evaluation system to provide real business value in convenience for investors, while also providing new management concepts and methods, helping companies better understand their own situation, in order to help managers define the strategy. This paper describes the traditional performance evaluation methods and combing EVA based on the study on the status at home and abroad.Then elaborate EVA conceptions and calculation methods, and compared with the traditional performance evaluation methods, put forward clearly the advantages and disadvantages of EVA. This paper certainly discusses the development of the broadcasting industry, analysis of the characteristics of the industry, explains the choice of Huayi Brothers as the research object. Using normative research and case analysis of the Huayi Brothers of EVA and operating results of calculation and evaluation, and draws a conclusion that the Huayi Brothers business momentum is good. With the development of China’s capital market continues to improve, more and more enterprise accounting standards with international standards, EVA applications is worth to wait. |
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