Author(s)

Xincheng Wang, Yu Guo

Corresponding Author

Xincheng Wang

Abstract

Based on the current problems existing in Chinese state-owned enterprises implement EVA value management system of the overall assessment, based on the EVA in the implementation principles and countermeasures of state-owned enterprises as the research object, using quantitative analysis and qualitative analysis, comparative analysis and empirical analysis on the method of combining system carding and EVA theory research results at home and abroad are summarized, the essence, connotation and denotation, and from the theory of EVA theory origin, background, etc, the value of EVA management system and calculation model and so on has carried on the theory discussion. On this basis, this paper systematically reviews and analyzes the process of state-owned enterprises' implementation of EVA value management, and makes an empirical analysis of typical enterprises' implementation of EVA value management from the perspectives of international and domestic practical effects and existing problems, and puts forward the experience for reference and lessons to be learned. Thus, put forward the our country state-owned enterprise EVA value management Suggestions and the countermeasure to deepen the EVA value management, construct with EVA as the core of state-owned enterprise value management model, the model contains two “chain” (“system chain “and” value chain “) and pattern of four children (in the performance of EVA as the core, value management, incentive mode and concept model), for the application of EVA in the state-owned enterprises to provide a certain theoretical and practical support.

Keywords

State-owned enterprises, EVA, performance