People gradually understand the enterprise value in continuous knowledge process of enterprise operating evaluation. But there are many theoretical debates about how to carry on enterprise value evaluation. This paper introduces the application of economic value added theory in enterprise value evaluation and introduces the calculation method of economic value added.%人们在对企业经营评价的不断认识过程中逐步明确了企业价值。而如何进行企业价值评估，却有着较多的理论争论，本文主要对经济增加值理论运用于企业价值评估进行了说明，并介绍了经济增加值的计算方法。
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