国资委在2010年正式将EVA作为对央企管理者考核的重要指标之一以来,EVA已成为社会各界关注的焦点,并由此使得“股东价值”和“超额回报”等财务命题与管理会计理念超越了会计层面。如何增强自身创造价值的能力,已经成为企业在激烈的市场竞争中实现可持续发展的关键。本文主要通过对国资委的EVA考核指标体系进行分析,并以中国石油天然气股份有限公司(以下称中国石油)为例进行个 Since SASAC formally established EVA as one of the important indicators for the evaluation of central SOE managers in 2010, EVA has become the focus of attention of all sectors of society and has led to the financial proposition of “shareholder value” and “excess return” The concept of management accounting goes beyond the accounting level. How to enhance their own ability to create value has become the key to achieving sustainable development in the fierce market competition. This article mainly through the SAS evaluation index system of EVA assessment, and to China National Petroleum Corporation (hereinafter referred to as PetroChina) as an example