经济增加值（eva）与传统财务指标的业绩评价实证（比较）分析——以我国钢铁行业上市公司为例.pdfVIP

市场的具体情况提出了一些建议。虽然EvA作为衡量上市公司业绩的指 标与传统指标相比具有一定的的优越性，但二者不可相互替代，应结合使 用。由于中国的证券市场发展不够完善，实施和应用EVA业绩评价指标 存在许多困难，所以如何让叭～指标在企业中灵活应用还需要进一步研 究探讨。 关键词：经济增加值，市场增加值，业绩评价，钢铁行业 Abstract On EconomicVaIue ComparatiVeStudy TraditionalFinancial MeasurementofPerfIomanceEvaluation --Listed ofSteel in TradeChinaf．oran Companies Example ABSTRAC is Perfb肌anceoneofthemost for Operating factorsthe important exisIenCeand melis姥d developmen￡Of scjentific， cOmpani躐Ma】【ing and evaluati∞0f ofthe1isted objectiVe right pe向彻anCc operating ＼． is to andincrease Companies theiranocation of helpfulimproVe ef．ficiency ￡radition越evaluation纽dexesexistsome丑a、码 capitals．A￡pfesent， onthose this will anew Focusing problems，paper study performanCe eVaJuationindicatorscalled Value refersto EVA(EconomicAdded，Hereafter as toeValuatetheir more EVrA)抽order perf．ormanceaccurate王yandimprow their operatingperf6nnance． Basedonthe of this EiV≯b diVidesinto‘fiVe theory paper partsaltogether． Thefirst is