本文以2001年沪市制造业93家上市公司的财务与交易数据为依据,采用相关分析和回归分析的方法,对EVA、传统会计指标与公司市场价值间的相关性进行了分析。结果表明:沪市制造业上市公司的EVA与MVA存在正向相关,且对MVA具有一定的解释能力,但其解释能力并不优于传统指标。现阶段EVA对MVA具有增量解释能力,但并不能替代传统指标。 Based on the financial and transaction data of 93 listed companies in manufacturing in Shanghai in 2001, this paper analyzes the correlation between EVA, traditional accounting indicators and the market value of the company by means of correlation analysis and regression analysis. The result shows that there is a positive correlation between EVA and MVA in Shanghai Listed Manufacturing Listed Companies, and a certain ability to explain MVA. However, its explanatory power is not superior to the traditional indicators. EVA at the present stage of MVA has an incremental ability to explain, but it does not replace the traditional indicators.