CAJ | 학술논문

国企治理文化是国有企业治理结构的“软性”制度安排，它是为解决国有企业委托代理问题而设计的，所有者价值意识是它的核心价值理念。EVA作为一种追求所有者财富的价值理念，它与国有资产保值增值的国企治理目标是一致的，它对国企治理文化的价值标准、基本思想、行为意识、任务指向具有重要影响。在提升国企治理水平的实践中将EVA理念引入国企治理文化并思考其建设思路，应成为国企治理文化建设的价值取向。
국기치리문화시국유기업치리결구적“연성”제도안배，타시위해결국유기업위탁대리문제이설계적，소유자개치의식시타적핵심개치이념。EVA작위일충추구소유자재부적개치이념，타여국유자산보치증치적국기치리목표시일치적，타대국기치리문화적개치표준、기본사상、행위의식、임무지향구유중요영향。재제승국기치리수평적실천중장EVA이념인입국기치리문화병사고기건설사로，응성위국기치리문화건설적개치취향。
Corporate culture is the corporate governance of state owned enterprises ＂soft＂ system arrangement, which is corresponding to solve the principalagent problem of stateowned system. EVA is a kind of value pursuit of wealth of the owner, and the state - owned assets management target enterprise value is the same, it has an important impact on corporate culture. In practice, the EVA concept into the corporate culture and thinking of the construction, should be the value orientation of corporate culture construction.