Abstract:During the period that the Stateowned Assets Supervision and Administration Commission implements economic value added (EVA) assessment, by taking Shanghai and Shenzhen Ashare listed companies during 20102014 as studying sample, by using STATA software to conduct data processing analysis, this paper empirically tests the relativity between EVA assessment and internal control quality. The study reveals that under the condition that control variables do not have big change, there is positive correlation between internal control quality and EVA.