基于EVA的上市公司经营绩效评价方法的研究

To Study on Operrating Performance Evaluating Method of the Listed Industry Based on EVA

通过理论分析和实证分析相结合的方法,研究如何运用EVA指标正确评价上市行业的经营绩效(以上市电力行业为例)。并以传统会计指标中的净利润、每股收益指标为例,指出EVA优于传统会计利润指标;它能够更好地反映企业真实情况并且准确反映了企业为股东创造的价值,目的主要是帮助投资者实践价值投资理念,使其理性地分析我国上市电力公司的经营业绩。

The text combines the theoretical and factual analysis to research how exercises EVA to evaluate exactly operrating performance of the listed industry （take the listed electric power industry as the example）,and in the example of retained profits, earnings per share of the traditional accounting indicators ,indicate that EVA is superior to the traditional accounting indicators ,EVA is capable of better reflecting the enterprise＇s real situation and accurately reflecting the shareholder value created by enterprise, in order to help investors practice the value investment idea, rationally analyzing operrating performance of the listed electric power company in china.