High-Tech Enterprises' Performance Evaluation System Construction and EVA Analysis

摘要

Traditional financial evaluation approach may be hard to reflect the characteristics of high-tech enterprises, and the particularity of such enterprises determines that it needs the sense of worth such as EVA to instruct its progress. This paper introduce the principle theories of enterprise evaluation and analyze the cause for difference of accounting income. Then the defects of the current enterprise performance evaluation system and its origin are also analyzed, to design a comprehensive evaluation system based on economic EVA index. It provides an object evaluation for enterprise performance by comprehensive computation on EVA of enterprises. Illustrated by ZTE communication, the improved evaluation system are applied and explained with comparison with traditional evaluation systems, which verifies the advantage of the strategy proposed in this article.