以EVA为导向的企业价值评估模型在上市公司中的应用  

The Application of EVA-oriented Value Assessment Model of Enterprises for Listing Corporations

作　　者：吴琦琦[1,2] 

机构地区：[1]安徽财经大学会计学院,安徽蚌埠233041 [2]蚌埠学院教务处,安徽蚌埠233030

出　　处：《蚌埠学院学报》2013年第2期68-72,共5页Journal of Bengbu University

摘　　要：随着经济全球化的不断发展、资本市场的日益成熟,企业上市、并购、重组等活动日益增多,正确评估上市公司的真正价值成为理论界、投资者、企业管理者和股东等关注的方向。利用EVA企业价值评估模型来预测和分析国内上市公司的企业价值,分析结果显示:以EVA为导向的企业价值评估较准确地反映了企业的市场价值。With the continuous development of economic globalization and the increasing maturity of capital market,the actions of listing,acquisition,merger,breaking up and reorganization of enterprises have become increasingly frequent.Economic value added is widely used in foreign countries as a new index,which can reflect the real value of enterprises more accurately than traditional accounting profit.It was studied on the application of EVA-oriented value assessment model of enterprises for listing corporations,the results of which showed that the EVA-oriented value assessment model of enterprises can effectively reflect the value of enterprises.

关 键 词：EVA 企业价值评估模型 上市公司 企业价值 

分 类 号：F275[经济管理—企业管理]