新会计准则下EVA与传统业绩评价指标应用比较的实证研究  

作　　者：龚志文[1,2] 陈金龙[2] 戴五七[2] 

机构地区：[1]景德镇陶瓷学院,江西景德镇333001 [2]华侨大学工商管理学院,福建泉州362021

出　　处：《特区经济》2010年第4期92-94,共3页Special Zone Economy

摘　　要：本文以A股房地产业上市公司2008年数据为样本,通过对新会计准则下EVA指标计算公式的调整和计算,运用皮尔森相关性分析和回归分析的方法,分析EVA指标相对于传统业绩评价指标的公司价值相关性。研究发现:EVA指标相对于传统业绩评价指标,具有很高的价值相关性,但在目前条件下,其对公司价值的解释能力受制于成本收益原则,并不是公司业绩评价的唯一指标。This paper picks out A Share Real Estate Listed Companies from China in 2008 as the study sample. Under the new accounting standards, through the E-VA adjustment of the formula for calculating EVA index, Compared with traditional performance evaluation indicators, Using Pearson correlation analysis and regression analysis method analyzes the relevance of corporate value. The results turn out that： Compared to the traditional performance evaluation indicators, EVA has a higher value relevance. However, under the present conditions, Explanatory power of the company value subject to the principle of cost-benefit is not the only indicator of company performance evaluation.

关 键 词：EVA 传统业绩评价指标 公司价值 价值相关性 

分 类 号：F275[经济管理—企业管理]