本文从我国企业文化管理的视角出发,论述了政府出台政策对央企实施EVA绩效评价的背景,随后对中西方文化管理中存在的差异和EVA理论进行了系统分析,在此基础上提出,当前央企在应用该指标时,应充分注重把EVA价值创造的核心理念与我国企业文化相结合,才能充分发挥作用。 From the perspective of corporate culture management in our country, this paper discusses the background that the government introduced policies to evaluate the performance of EVA in the central SOEs. Then the author analyzes the differences and the EVA theory in the cultural management between China and the western countries. Based on this, In the application of the indicator, should pay full attention to the core concept of EVA value creation and China’s corporate culture, in order to fully play its role.