从我国国有企业改革进程来看,近些年已有了相当大的进展,很多企业的法人治理结构的组织形式已经建立而且相当到位,但其运行机制和运转方式并没有根本性的改变,导致企业的“一股独大”、“内部人控制”等问题依旧存在。这些问题的解决依赖于公司治理运营机制的完善,而EVA价值管理体系作为致力于股东价值最大化的管理机制,正为国有企业公司治理机制的良好运行提供了思路和途径。 Judging from the process of the reform of state-owned enterprises in our country, considerable progress has been made in recent years. The organizational structure of corporate governance in many enterprises has been established and is in place. However, its operating mechanism and operation mode have not fundamentally changed, resulting in Enterprise “a dominance ”, “insider control ” and other issues still exist. The solution of these problems relies on the perfection of corporate governance operation mechanism. As the management mechanism that maximizes the shareholder value, EVA value management system is providing ideas and ways for the good operation of the corporate governance mechanism of state-owned enterprises.