Discussion on Building the Comprehensive Performance Evaluation System of Combining EVA and Balanced Score Card

As a tool for performance evaluation, EVA has realized the effect of improving the efficiency of capital utilization and creating greater economic value for the enterprise. The Balanced Score Card combines the financial data with the non financial data, and evaluates the enterprise performance comprehensively. There is inevitably insufficient if you only use one of them. In order to realize the maximization of enterprise value, the paper will consider the combination of EVA and BSC to build the comprehensive performance evaluation from the actual needs of enterprise performance evaluation.