采掘业上市公司绩效评价方法的对比分析

Comparative Analysis on the Performance Evaluation Methods of Listed Companies in Extractive Industry

以我国采掘业上市公司2010—2013年间的数据为样本,分别运用传统综合绩效评价方法和EVA评价方法对其经营绩效进行了比较检验,重点分析了两种评价结果的差异性。研究结果表明:EVA以企业价值为核心,不仅弥补了综合绩效评价法最主要的缺陷,而且对企业价值创造方面有更高的解释能力,同时对企业整体价值提升有很强的引导作用。

With the data of listed companies in extractive industry during 2010-2013 as the sample,the traditional comprehensive performance evaluation method and the EVA evaluation method have been used respectively in the comparison test of their operating performances,and then the selective analysis has been carried out on the differences of two kinds of evaluation results. The research results show that the EVA regards the enterprise value as the core,not only makes up for the main defects of the comprehensive performance evaluation method,but also possesses the higher explanatory ability in the value creation of enterprises. Meanwhile,EVA takes a strong guiding role in the improvement of overall value of the listed enterprises.