体育产业上市公司业绩评价:EVA与传统财务指标的比较  

Performance Evaluation of Listed Companies in Sports Industry:Comparison between EVA and Traditional Financial Indicators

作　　者：孙晨 李荣日[1] SUN Chen;LI Rong-ri(不详)

机构地区：[1]华东理工大学体育经济理论研究所,上海200237

出　　处：《哈尔滨体育学院学报》2021年第1期42-48,共7页Journal of Harbin Sport University

基　　金：2018年国家社会科学基金项目“体育产业演化研究”(编号:18BTY061)。

摘　　要：在上市公司经营业绩评价逐渐偏向股东价值创造最大化背景下,采用文献资料法、皮尔逊相关性分析以及混合OLS归回分析,探讨了EVA与传统财务指标对体育产业上市公司市场增加值的影响。结果表明:EVA能够有效解释体育产业上市公司业绩,两者间存在着正相关关系,且与传统财务指标相比,EVA对体育产业上市公司业绩的解释能力更强。鉴于此,本研究结合“EVA模型”的特点,提出了体育产业上市公司经营业绩提升的策略,以期促进体育产业上市公司健康可持续发展,为我国体育产业高质量发展提供热能与动力。Under the background that the performance evaluation of listed companies is gradually biased towards the maximization of shareholder value creation,by literature,Pearson correlation analysis and hybrid OLS regression analysis,this study explores the impact of EVA and traditional financial indicators on the market added value of listed companies in sport industry.Research shows that EVA can effectively explain the performance of listed companies in the sport industry,and there is a positive correlation between them.Compared with traditional financial indicators,EVA has a stronger ability to explain the performance of listed companies in the sports industry.Therefore,this study combines the characteristics of“EVA model”and proposes strategies for improving the performance of listed companies in the sports industry,hopefully promoting the healthy and sustainable development of listed companies in sport industry and providing heat power for the high-quality development of China’s sport industry.

关 键 词：体育产业上市公司业绩 EVA 财务指标 

分 类 号：G80-05[文化科学—运动人体科学]