建立和完善中央企业激励与约束机制,是保障国有资产保值增值的有效途径。EVA作为一种衡量企业业绩的指标,在西方国家已经拥有相当成熟与完善的理论及应用基础。但是,国内对EVA的研究还没有形成一套被普遍认可的理论体系。本文从理论与实践的角度,系统地研究了EVA价值管理及激励机制,客观地论述了中央企业背景下的具体开展思路与办法,旨在为国内企业实施EVA激励机制提供理论基础与现实指导。 Establishing and improving the incentive and restraint mechanism of central enterprises is an effective way to ensure the maintenance and appreciation of state-owned assets. As an indicator of corporate performance, EVA has a fairly mature and well-established theory and application foundation in Western countries. However, domestic research on EVA has not yet formed a universally recognized theoretical system. From the perspective of theory and practice, this paper systematically studies the value management and incentive mechanism of EVA and objectively discusses the specific development ideas and methods in the context of central enterprises, aiming to provide theoretical basis and practical guidance for domestic enterprises to implement the EVA incentive mechanism.