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目 录
0. 引言······························································································ 1
0.1 研究背景与意义········································································· 1
0.1.1 研究背景············································································· 1
0.1.2 研究意义·············································································2
0.2 研究思路与方法·········································································3
0.2.1 研究思路·············································································3
0.2.2 研究方法·············································································4
0.3 本文可能的创新之处···································································4
1. 国内外相关文献回顾与评述······························································· 5
1.1 关于经济增加值的相关文献回顾····················································5
1.2 关于EVA 评价 央企业业绩有效性的相关文献回顾··························6
1.3 文献评述················································································ 10
2. EVA 评价央企上市公司业绩有效性的理论分析：假设的提出··················· 12
2.1 国有企业业绩评价指标体系的演进··············································· 12
2.1.1 计划经济时期以实物产量为核心的评价方法 ····························· 12
2.1.2 改革开放初期以产值和利润为主的评价方法····························· 12
2.1.3 以投资报酬率为核心的企业业绩评价体系 ································ 12
2.1.4 国有资本金绩效评价体系······················································ 13
2.1.5 经济增加值引入业绩评价体系················································ 14
2.2 EVA 评价央企上市公司业绩有效性的理论分析：假设的提出············ 14
2.2.1 EVA 的“4M ”职能····························································· 14
2.2.2 EVA 评价央企业绩有效性的理论分析及假设的提出 ··················· 16
3. EVA 评价中央企业上市公司业绩有效性的实证分析······························· 20
3.1 数据来源及样本选择································································· 20
3.2
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