CAJ | 학술논문

EVA在促进经济增长方式从粗放型转向集约型中起着导向作用。 EVA业绩评价指标在衡量企业经营业绩、抑制短期行为、遏制盲目增资扩股、减少内部人控制等方面具有明显的优势，因此，企业应该在业绩评价中推行EVA指标。而要使得业绩评价产生效果，就必须通过完善证券市场、调整企业管理结构、引进培养高素质人才等途径，促进经济增长方式转变。
EVA재촉진경제증장방식종조방형전향집약형중기착도향작용。 EVA업적평개지표재형량기업경영업적、억제단기행위、알제맹목증자확고、감소내부인공제등방면구유명현적우세，인차，기업응해재업적평개중추행EVA지표。이요사득업적평개산생효과，취필수통과완선증권시장、조정기업관리결구、인진배양고소질인재등도경，촉진경제증장방식전변。
EVA evolution indicator has some obvious advantages if it is used in evaluating performance of state-owned enterprises, in-cluding measuring business performance, inhibiting short-term behavior, curbing blind investment and share, reducing insider control , etc. So, SASAC strongly command central enterprises to take EVA indicator to evaluate performance. And to make the performance evalu-ation to be effective, it must be through the improvement of the stock market, adjusting corporate management structure, the introduction of high-quality personnel training and other means to promote economic growth mode.