China is a big country with a population of more than 1.3 billion. How to transform the population burden into human resources is a huge project and a profound revolution. To achieve this goal, there is no shortcut to improve the quality of the population. There are over 70 million infants aged 0-3 years in China, and the state has repeatedly stressed that the quality of the population must be raised from infants and children. This paper will promote the realization of financial strategy through EVA financial strategy matrix for value added solutions under different conditions. In order to realize the sustainable development of early education center, the role of EVA should be fully played and the value driving factors in the operation of early education center should be explored.