The explanation of EVA on enterprises value had been controversial in theoretical circle. The 19 assets project account balances of the top 100 enterprises of the national main EVA in 2008,linear regression relation of EVA and retained profits were analyzed,which introduced partial least-square regression to solve multiple correlation problem of assets project,and analyzed contrastively the level of explanation and simulation of EVA and retained profits of traditional accounting index by the property of assets project account. The result showed that the explanation ability of EVA and retained profits to assets occupancy proportion had different priorities.%EVA关于企业价值的解释能力，理论界一直存在争议。分析国内2008年EVA排名前100名公司的主要19个资产项目账户余额和EVA、净利润的线性回归关系，引进偏最小二乘法解决资产项目多重相关性问题，利用资产项目账户性质对比分析传统会计指标对EVA、净利润的解释模拟程度。研究发现EVA、净利润对资产各项目的资产占用比例的综合解释力具有不同的侧重点。
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