Study of the Relationship between the Sustainable Growing Social Responsibility and EVA Performance Evaluation System of Chinese Central Enterprises

摘要

Under the background of Chinese central enterprises fully implementing EVA performance evaluation system, this paper takes the 231 Chinese central enterprises holdings listing corporation as a sample, building the relationship model between the sustainable growing social responsibility and EVA performance evaluation system. The study finds that central listing companies performing on the responsibility of government, shareholders, employees, society have active influence on EVA performance system, performing on the responsibility of customers, equity balance degree, enterprise scale and age have negative influence on EVA performance system while the relationship between creditors and suppliers and EVA performance system has not clear yet. We suggest that Chinese central enterprises should combine EVA and MVA into their EVA performance evaluation system in order to build their unique performance evaluation system and provide solid foundation for reference.