This article is trying to use the EVA index, which utilizes EVA bonus plan to motivate the management level to focus the long term development plan for the company and tie up with their own benefits, eventually maximum the value and wealth of the company.

• 以EVA为基础设计的激励机制为管理层提供了一种类似于股东的收入模式，本文力图通过EVA指标的引入，利用EVA奖金计划来实现对债转股企业管理层的激励，引导管理层从自身利益出发注重企业长远发展，实现企业价值最大化和股东财富最大化。