对企业集团本身来说,实施EVA考核是一项自上而下的系统工程,其重点是将EVA理念逐层向下渗透,层层分解到每个下属企业、每个部门甚至每个员工身上。在此过程中,企业集团首先要解决的难题是如何在集团内部确定EVA的考核对象,即如何设置合理的EVA中心。本文拟从EVA中心的内涵入手,以两类不同性质的企业设置EVA中心的过程为基 For the enterprise group itself, the implementation of EVA assessment is a top-down systems engineering, the focus is to infiltrate the EVA concept down layer by layer, decomposition to each subordinate enterprises, each department or even every employee . In this process, the first problem that enterprise groups need to solve is how to determine the assessment object of EVA within the group, that is, how to set up a reasonable EVA center. This article intends to start from the connotation of the center of EVA, with two different types of enterprises to set up the process of EVA-based