EVA与传统业绩评价指标应用性的比较  

Comparison of the Applications of EVA and Traditional Performance Evaluation Indices

作　　者：田育新[1] 王莉华[1] 

机构地区：[1]辽宁石油化工大学经济管理学院,辽宁抚顺113001

出　　处：《辽宁石油化工大学学报》2007年第2期87-90,共4页Journal of Liaoning Petrochemical University

摘　　要：以我国东北三省上市公司为研究对象,运用主成分分析和多元线性回归分析法分析了EVA和传统业绩评价指标与公司市场价值的相关关系。研究结果表明,EVA与MVA的相关性远小于传统业绩评价指标,因而我国企业对EVA的潜在接受程度不高,其摒弃传统业绩评价指标而单独应用EVA的可能性也不大。Taking the listed companies in northeast of China as a sample, the principal components analysis and multivariate linear regression analysis were carried out to study the relationships of market value and some indices namely economic value added （EVA） and traditional performance evaluation indices, The results show that EVA has lower relativity with market value than traditional performance evaluation indices, so EVA is not highly appreciated by Chinese enterprises, it is not possible for us to desert traditional performance evaluation indices and adopt EVA solely.

关 键 词：经济增加值 传统业绩评价指标 利润 净现金流量 

分 类 号：F275[经济管理—企业管理]