With the implementation of EVA in national enterprise in 2010 after State-owned Assets Supervision and Administration Commission (SASAC) initially introduced EVA for the assessment of national enterprise’s performance in 2007, EVA has been the focus nationwide. This paper mainly compares EVA with other traditional accounting indexes subsequent to the brief introduction of these indexes. Finally, we summarize the practical use and problems of EVA based on the requirements of SASAC, and furthermore offer suggestions to solve the above problems, hoping to facilitate the use of EVA.