摘要
企业经营业绩评价往往以会计利润为衡量标准 ,但它存在较大的缺陷 ,本文通过应用国际较先进的经济增加值指标来对我国上市公司的经营业绩进行实证分析 ,试图对我国上市公司的真实业绩作一客观评价。
The earnings based measures are always used to gauge the corporations performance,but such measures have a few great shortcomings.This article applies EVA,an advanced financial performance measure in international,to evaluate the operating performance of 95 Industrial Corporations in Shanghai Stock Exchange,and tries to give out the real performance of these corporations.
出处
《东华大学学报(自然科学版)》
CAS
CSCD
北大核心
2002年第3期55-59,73,共6页
Journal of Donghua University(Natural Science)