摘要
中国上市公司的财务评价是依据传统的指标评价法,并以此考核上市公司的公司业绩、市场业绩和对股东的贡献。此评价是否有效?必须对公司的财务指标及评价方法依据的科学性、完整性和有效性进行验证。文章基于EVA研究方法,对中国上市公司财务指标评价体系从财务和谐性角度进行验证,从而为中国证券市场评价上市公司业绩寻求有效途径。
The financial evaluation of listed companies in China is based on traditional indicators of evaluation which is a tool of assessment of listed company＇s performance market performance and contributions to the shareholders.Is the evaluation effective？ The scientific integrity and effectiveness of company＇s financial indicators and evaluation methods must be verified.Based on eva methodologythe paper verifies the financial indicators of China＇s listed companies from a point of finance and harmony.Then the paper seeks the effective ways of evaluating listed company＇s performance for China＇s stock market.
出处
《重庆大学学报（社会科学版）》
CSSCI
北大核心
2010年第2期45-51,共7页
Journal of Chongqing University(Social Science Edition)
基金
建设部软科学研究项目"建筑集团企业财务预警管理模式研究"(06-R3-03)
