基于EVA的上市公司业绩评价研究

伴随着我国上市公司数量的与日俱增,上市公司经营管理中的各种问题越来越受到社会各界的关注,特别是上市公司的业绩评价问题,因为上市公司的业绩直接影响广大投资者的利益。在许多学者理论研究的基础上,基于经济增加值业绩评价体系,选取两个上市公司的业绩进行分析与评价,希望对上市公司的业绩评价能够有所启示。

Performance Evaluation of Listed Companies Based on EVA

With the increasing number of listed companies in China, all sorts of problems in operation and management of listed companies receive more and more attention from all sectors of society, especially the problem of the performance evaluation, because the performance of listed companies directly impacts the interests of the investors. On the basis of extensive theoretical researches, based on the Eva performance evaluation system, this article selects two listed companies to analyze and evaluate, hope that could have the enlightenment to the performance evaluation of listed companies.