基于EVA的企业业绩评价方法研究

The Study of Enterprise Assessment Method on the Basis of EVA

本着理论分析与实证研究相结合、定性分析与定量分析相结合的原则 ,提出了一套适合中国上市公司的EVA业绩评价的方法体系 ,并以长虹公司为例运用该文模型用Excel软件进行了EVA自动计算和结果分析。

According to the following two principles-linking theory with practice and uniting qualitative analysis with quantitative analysis,the article puts forward a set of EVA progress -assessing method system suitable for Chinese enterprises.Then it uses the model to compute EVA for a company through Excel software and analyzes the result.