如何看待我国民营上市公司EVA与MVA的反差问题

On the Issue of Non-consistence Between EVA MVA in Chinese Private Listed Companies

通过对2001年EVA与MVA反差最大的20家民营企业的统计数据进行了相关分析与因子分析,提出使用第一主成分作为投机炒作的度量,弟二主成分反映了股本与业绩的背离程度,并对2001年EVA与MVA反差最大的20家企业进行分析并排序。

Through the relative analyses and factor analyses the statistics data of 20 private listed companies with non-consistence between EVA and MVA, the paper suggests the first factor be speculation and the second factor be deviation between equity and return. Then it ranks the top 20 companies with the largest contrast between EVA and MVA in the year of 2001.