摘要
对皖江城市带41家上市公司近五年的EVA水平的分析发现,有些上市公司营业净利润为正值,而EVA为负。为了消除上市公司规模的影响,就其EVA均值和营业净利润均值进行了探讨,仍然有很多公司营业净利润为正值,EVA均值为负。传统营业净利润指标不能很好地衡量上市公司价值;皖江城市带上市公司的REVA均值和RE均值偏低,故有必要采取新的举措。
This paper first briefly reviews the EVA mean value of 41 listed companies in nearly five years in Wanjiang City Belt, Some of the company,s operating net profit is positive, while the EVA is negative.In order to eliminate the effect of the size of the listed company, compare the EVA mean and operating net profit mean, the result is many companies are still positive operating net profit mean and negative EVA mean. This paper holds the view that operating net profit is not a good measure of the value of listed companies. Then, the REVA mean and the RE mean is low, Finally, we put forward reasonable proposals.
出处
《铜陵学院学报》
2014年第4期48-54,共7页
Journal of Tongling University
基金
国家社会科学基金青年项目(13CGL026)
关键词
EVA
皖江城市带
上市公司
价值探讨
EVA
EVA
WanJiang city belt
listed companies
the value discussion