EVA、传统会计指标与贵州茅台公司股价表现  

EVA, Traditional Accounting Index and Share Price Performance of Kweichow Moutai Company

作　　者：张淼 ZHANG Miao(Qinghai Nationalities University,Xining 810007 China)

机构地区：[1]青海民族大学,青海西宁810007

出　　处：《科技创新与生产力》2021年第12期104-107,共4页Sci-tech Innovation and Productivity

基　　金：青海民族大学研究生创新项目(65M2021194)。

摘　　要：为帮助投资者以更优的指标判断贵州茅台的长期价值,更好地进行投资决策,本文研究了2016—2020年贵州茅台股价与传统会计指标及经济增加值(EVA)的关联程度,以此来判断哪个能更好地表现股价。最终结论为,EVA可以更好地表现股价,但是如果将二者及非财务指标结合起来共同对股价表现进行解释,效果会更佳。In order to help investors judge the long-term value of Kweichow Moutai with better index and make better investment decisions, this paper studies the correlation between the share price of Kweichow Moutai and traditional accounting index and economic value added(EVA) from 2016 to 2020, so as to judge which one can better represent the share price.The conclusion is that EVA can better represent the share price, but if EVA, traditional accounting index and non-financial index are combined to explain the share price performance, the effect will be better.

关 键 词：股价表现 经济增加值 传统会计指标 公司市值 

分 类 号：F830.91[经济管理—金融学]