摘要:價值管理作為一種新型的企業管理模式，其有效性已經被諸多國際企業的成功應用所證明。1982年，由美國思騰思特咨詢公司提出的EVA業績評價體系，可以全面衡量企業的經營業績，反映企業的價值管理，是為企業所有者創造財富的關鍵因素。

　　　基于EVA的發展和資本市場的形式需要，EVA管理體系引起了國內外理論界和實務界的廣泛關注。國內的研究主要涉及EVA的概念、作用機理以及價值相關性，關于其在績效評價、管理體系、激勵制度、理念體系等方面的研究較少，對于EVA在企業中的應用借鑒比較缺乏。

　　　盡管經濟增加值相對傳統經營管理模式具有許多優勢，但目前我國中小企業對這種科學的管理模式并不熱衷，公開采用該模式的中小企業數量較少。主要原因是中小企業成功實施EVA管理模式的能力不足，EVA管理理念與中小企業傳統理念難以融合。本文將以EVA體系的內容和方法、中國企業應用EVA的案例進行研究，從宏觀和微觀方面進行探討，為我國中小企業實施EVA提供借鑒。文章共分五個部分：第一部分介紹了研究背景及意義，并對國內外關于EVA研究的現狀進行了綜述。第二部分是EVA概述。介紹了EVA產生的背景，及其含義，接著詳細介紹了EVA的計算方法和計算EVA時需要調整的會計項目，最后分析了EVA的4M體系。第三部分根據EVA在我國實施的成功失敗的案例，詳細分析了在我國中小企業實施EVA存在的宏觀和微觀問題。第四部分根據第三部分的分析論述，總結經驗教訓，提出一些具體的對策及建議。

關鍵詞: EVA,中小企業,問題及建議

Abstract:Value management as a new enterprise management mode, its effectiveness has been many international enterprise which the successful application of proof. In 1982, by the United States, who think best consulting company proposed EVA performance evaluation system, can balance the management of the enterprise performance, reflect the value of the enterprise management, is for enterprise owners create wealth key factors.

　　　Based on the development of EVA and the capital markets to form, EVA management system caused the domestic and foreign theorists and practice for attention. Domestic research mainly involves the concept of EVA, action mechanism and value relevance, about its in the performance evaluation, management system, incentive system, and the study of the idea system is less, the application for EVA in the enterprise the relative lack of reference. 

　　　Although economic value added (Eva) relative to traditional management model has many advantages, but at present the medium and small enterprises in China to this kind of scientific management mode is not keen, by using this model of public small number of small and medium-sized enterprises. The main reason is the successful implementation of the small and medium-sized enterprise management mode of EVA ability is insufficient, EVA management ideas and small and medium-sized enterprise traditional idea hard to merge. This paper will with EVA system the contents and methods of Chinese enterprise application, the case of EVA, from the macroscopic and microscopic aspects are discussed, for small and medium-sized enterprises in China to provide reference for the implementation of EVA. The article is divided into five parts: the first part introduces the background and significance of research at home and abroad, and the present situation of the research on EVA were reviewed in this paper. The second part is EVA overview. Introduces the background of EVA, and its meaning, and then introduced the calculation method and calculation of EVA when EVA needs to adjust the accounting project, the final analysis of EVA 4 M system. The third part according to EVA in the implementation of the successful case of failure, and analyses in detail the implementation of the small and medium-sized enterprises EVA existing macroscopic and microscopic problem. According to the third part of the fourth part, this paper summarizes experience and lessons, and puts forward some specific countermeasures and Suggestions. 

Keywords: EVA; small and medium-sized enterprise; problems and Suggestions