【摘要】 以我国A股市场1051家非金融业股票为样本,以年度会计报表和Stern-Stewart中国公司在《财经》杂志上公布的EVA为研究依据,建立计量经济模型,对我国上市公司的EVA和传统绩效指标进行回归分析和相关分析,以判断EVA方法的有效性。结果表明,由于各种因素的影响,运用EVA方法评价我国上市公司绩效时,在绝对有效性上与传统绩效指标存在一定差异,但在相对有效性上与传统绩效指标相对一致。更多还原

【Abstract】 1051 non-financial stocks in Chinese A stock market are selected as the sample in the research. Based on the account book and EVA of the sample published by Stern-Stewart Company on the journal Finance Issue, A econometric model and Spearman Coefficient are used to empirically analyze the relations of EVA and traditional performance measurement indexes to judge the validity of EVA. The result indicates that EVA and traditional performance measurement indexes have difference on absolute validity,but quite identical on relative validity.更多还原