Listed Corporation Value Creation Thinking

EVA (Economic Value Added) is an important value which canreflect the operational result from the heads of the company, and has beenimplemented to the central enterprises as an evaluation target since2010.This article focuses on the background of the state owned enterpriseswith the EVA as the research point, making study on the analysis of thecases.The study is based on the actual case of Kweichow Moutai, byanalyzing the financial statements, to examine the inner connection of theshareholder and EVA, also the effect of the enterprise’s value calculationand appraisal. The study has the conclusion of the EVA is a positiveevaluation tool for the listed companies, and made suggestions on its prosand cons, promotes to the entire white wine business area, enable toobjectively evaluate the listed companies and improve the examinationsystem, lead to the correct investment decision from the stockinvestments.