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本文应用EVA指标从实证分析角度证明了我国进行股权分置改革的必要性,同时也在一定程度上证明了EVA在上市公司股权结构与经营业绩研究中的有效性。
In this paper, the EVA index is used to demonstrate the necessity of the reform of non-tradable shares in our country from the perspective of empirical analysis. At the same time, it also proves the effectiveness of EVA in the study of ownership structure and business performance of listed companies.