EVA是指经过调整的税后净营业利润扣除全部资本成本后的增加值.以便于全面地反映出企业资金经营的实际情况。EVA业绩评价法的应用,对于弥补传统财务指标短期化、单一化目标具有极大地改善作用,使企业的整体运营状况更为准确、合理,确保企业管理者做出最具客观性、公正性的决策。 EVA refers to the adjusted after-tax net operating profit after deducting the added value of the total cost of capital in order to fully reflect the actual situation of corporate funds management. The application of EVA performance appraisal method can greatly improve the short-term and the single-goal of making up the traditional financial indexes, and make the overall operating conditions of the enterprises more accurate and reasonable so as to ensure that the managers of the enterprises make the most objective and impartial decision making.