EVA指标应用于我国农业上市公司经营业绩的实证分析

本文通过经济增加值指标对我国农业上市公司的经营业绩进行分析,以上交所和深交所公布的24家仅发行A股股票的农业上市公司为样本,对全部样本进行基本描述,分析农业上市公司的业绩状况。实证结果表明,农业上市公司的整体业绩偏差,业绩水平差异显著,但具体到每个行业,业绩表现又各不相同。

An Empirical Analysis of Agricultural Listed Companies' Operating Performances——On the Basis of EVA

This paper confers the study of the agricultural listed companies' operating performances.We used 24 companies which issue only A stocks for samples.By the theoretical and empirical analysis on the EVA,we get the result: operating performances of overall agricultural listed companies are deviations;the differences in the level of operating performance are notable;the performance of each industry varies.