lity ofcreateand growwill bemoreobjectively and accurately, addinganewproject assetsoperatorsto asset the abilityof fullyassets’growthand profitability, constitutinganewsystemoffinancialcirculationabilitytoevaluate pany's solvency, the liquidityoffundsandutilization efficiency; Chapterfouris a introduction of SichuanChanghongcase, usingtheold and the newsystemtomeasure and evaluate the2011resultsof Changhongrespectively, compared to theold and the newevaluation systemandbasicindicatorsof differences, a detailed analysis ofthedifferences inthe causesandreflects; Chapterfive is ings and conclusionsofthenewsystem, summarizingtheultimate effectofthenew systemand elabrating the short thatstill existedinthenewsystembuildprocess. KEY WORDS: performance evaluation,EVA,newevaluation system