摘要
介绍了国际流行的价值评估指标EVA,并使用EVA模型对我国1990 ̄2005年A股农林牧渔板块的上市公司进行了创值评估。结果表明,我国农林牧渔板块上市公司并未给股东创造价值。
The EVA, a value assessment index, which is generally used all around the world, was introduced. And the value of listed company of agriculture, forestry, animal husbandry and fishery group from 1990 to 2005 is evaluated by using EVA model. The result shows that the listed companies of agriculture, forestry, animal husbandry and fishery group don't create value for stockholder.
出处
《安徽农业科学》
CAS
北大核心
2008年第8期3429-3431,共3页
Journal of Anhui Agricultural Sciences