EVA理论在上市日用电子器具制造企业业绩评价中的应用

从评价代理人业绩必要性出发，分析了EVA业绩评价指标的经济学含义，指出EVA不同于当前的会计利润指标，是企业财富真正增长之所在；在此基础上结合我国企业实际情况对EVA计算方法进行了必要的修正，并以日用电子器具制造行业为例运用该方法进行了计算，结果表明会计上盈利的一些企业，因其盈利不足以抵偿全部投资的资本成本，实际上破坏了股东财富，最后针对这种情况提出一些建议。

Application of EVA Theory to the Performance Evaluation in the Listed Manufacture Enterprises of Electric Appliances

The paper starts with evaluating the necessity of agents' performance, followed by the analysis of economy significance of EVA performance evaluation index.Then it is presented that EVA means the real increase of enterprise wealth,different from the present account profit index.On the basis of this,the revision of EVA calculating methods is conducted according to the practical state of our enterprises.Meanwhile,the manufacture industry of electric appliance is taken as an example to calculate by the method,revealing that some enterprises with account profits actually destroy stockers' wealth because of its profit that is not enough to pay for the capital cost of all investments.Therefore,some suggestions are given based on the situation.