【摘要】 本文首先介绍了创值理论的发展背景及其与创利理论的差异 ,指出创值理论的基本原理及测算模型 ;然后在有效样本数据的基础上对中国上市企业的创值能力进行 5 0强排序 ,并分析了 5 0强创值能力的趋势及行业特点 ;最后探讨了创值理论对我国发展证券市场的意义。更多还原

【Abstract】 This paper first introduces the concept of value creation theory, its difference from profitability theory, its basic principle and its calculation model. Then based on data of valid samples, it ranks 50 best companies out of the listed companies according to their value creating ability, and analyzes the value creation tendency of the 50 best compaines and the trade characteristics. Finally it discusses the significance of value creation theory to the development of China’s securities market.更多还原