Notice of RetractionAssessment method research of enterprise achievement based on EVA

Notice of Retraction

After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.

We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.

The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.

EVA is not only a comprehensive achievements weight target, a comprehensive financial control frame, also one kind of manager´s salary incentive mechanism. Essentially, the EVA management is based on the value management, which has promulgated the value creation way, had pointed out the creation wealth´s true key, and has been one kind of transformation strategy. Through affecting an enterprise from the board of directors the basic unit all decisions making, it improved the organization interior each person´s working conditions, changed the staff´s behavior and the enterprise culture, and helped the superintendent for the shareholder and the customer. Through introducing EVA (Economic Value Added) the concept, the computational method and the function characteristic, the article summarized the EVA achievement appraisal mechanism. Meanwhile, through introducing the rights and interests return rate, and using the concrete numerical calculus, this article confirmed the EVA appraisal mechanism was superiority. Last but not the least, this article gave the conclusions, which are important to the enterprise achievement of the enterprises.