2009年末,国资委颁布第22号令,要求从2010年开始中央企业全面推行EVA考核体系,并确定了EVA的基本内容和计分细则。要确保EVA持续改善,必须将相关驱动和制约因素融入到企业经营管理的具体环节中,并通过预算指标进行过程跟踪、控制和评价,最终实现以全面预算管理为系统支撑的价值创造体系。 At the end of 2009, SASAC issued Decree No. 22, requiring central SOEs to fully implement the EVA assessment system beginning in 2010 and to determine the basic content and detailed rules of EVA. In order to ensure continuous improvement of EVA, relevant drivers and constraints must be integrated into the specific links of enterprise management. Process tracking, control and evaluation should be carried out through budget indicators to finally realize the system of value creation supported by system-wide budget management.