| 基于EVA的上市公司绩效评价的实证研究 |
| |
| 引用本文： | 王宗军,杨琳.基于EVA的上市公司绩效评价的实证研究[J].武汉理工大学学报(信息与管理工程版),2005,27(1):197-201. |
| |
| 作者姓名： | 王宗军 杨琳 |
| |
| 作者单位： | 华中科技大学,管理学院,湖北,武汉,430074 |
| |
| 基金项目： | 国家自然科学基金资助项目(70272033). |
| |
| 摘 要： | 长期以来我国上市公司的绩效评价没有统一合理的方法,确定合理有效的上市公司绩效评价方法是我国上市公司绩效研究的一个重要问题。选用了沪市仅发行A股的上市公司2002年的横截面数据进行实证研究,结果表明,运用EVA评价上市公司绩效要优于目前以利润为中心的传统评价方法,且EVA评价模型对价值创造公司的绩效评价更加有效。
|
| 关 键 词： | EVA(经济增加值) 绩效评价 价值创造 价值毁灭 |
| 文章编号： | 1007-144X(2005)01-0197-05 |
| 修稿时间： | 2004年9月22日 |
Case Studies of Performance Evaluation of Listed Companies Based on EVA |
| |
| Wang Zongjun,Yang Lin Wang Zongjun: Prof., School of Management,HUST,Wuhan ,China..Case Studies of Performance Evaluation of Listed Companies Based on EVA[J].Journal of Wuhan University of Technology(Information & Management Engineering),2005,27(1):197-201. |
| |
| Authors: | Wang Zongjun Yang Lin Wang Zongjun: Prof School of Management HUST Wuhan China |
| |
| Affiliation: | Wang Zongjun,Yang Lin Wang Zongjun: Prof., School of Management,HUST,Wuhan 430074,China. |
| |
| Abstract: | There have not been standards and reasonable methods for performance evaluation of listed companies in China. Establishing an effective performance evaluation method is a significant issue in performance research. Data from listed companies in Shanghai Security Exchange in 2002 are studied. The result indicates that the Economic Value Addition (EVA) method is superior in performance evaluation to the traditional ones taking profits as the center. The EVA model is more effective in performance evaluation for value creation companies. |
| |
| Keywords: | EVA performance evaluation value creation value destroy |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
