基于EVA体系的上市公司绩效评价.docVIP

基于EVA的上市公司绩效评价 摘 要：经过改革开放30年的快速发展，我国的证券市场得以不断的成长.在此背景下，上市公司经营绩效评价与分析的作用日益显现。传统的利润指标体系并没有充分反映出企业所创造的价值，特别是没有充分考虑资金成本，从而出现种种失真现象。而 EVA 则突破了这一弊端，它是一种基于价值创造的衡量体系，真实地反映了企业所创造的价值。 关键词：绩效评价 EVA 权益成本 价值 上市公司 Abstract：China’ security market has been increasingly growing over the past 30-year reform and opening up with a steady increase．In this background，the role of the evaluation and analysis of management performance of listed companies is becoming increasingly important in many respects．Traditional profit index systems have not fully reflected the value that enterprise creates, especially n