[摘　要]　企业管理效率与效果直接影响到企业价值与股东财富，如何对企业管理业绩进行评价，目前成为理论界与实务界共同关注的重点。通过计算中国建筑近四年的经济增加值，探究基于EVA的业绩评价模式在我国施工企业中的应用。并通过构建国内施工企业2012年价值创造排行榜，评价整个行业的价值创造水平。最后就如何提高我国施工企业的价值创造能力给出具体建议，以期为相关企业提供有用参考。

[关键词]　经济增加值；业绩评价；价值创造能力

Abstract: The efficiency and effectiveness of corporate management directly affects the corporate value and shareholder wealth, how to evaluate the performance of corporate management has become the focus of theorists and practitioners.In this paper, we try to explore the application of EVA-based performance evaluation model in Chinese construction enterprises by calculating economic value added of the China  Construction  in the nearly four years，which can break through the limitations of traditional performance evaluation methods. By building the value creation list of domestic construction enterprises based on EVA in 2012, we can make some comments on the value creation capacity of the entire industry as well as put forward some specific suggestions about how to improve the ability of value creation of Chinese construction enterprises, aiming at providing some useful references for relevant enterprises.

Key words: EVA; performance evaluation; ability of creating value

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