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在20世纪80年代斯腾斯特公司提出经济增加值这一概念后,EVA引起了国内外学者的注意,与此同时使得业绩评价指标逐步发展成为衡量企业价值的一种评估方法。现如今我国面临经济结构转型的压力,本文正是着眼于这样的经济背景,选择煤炭上市公司2011-2015年五年的数据为研究对象,对EVA指标与煤炭上市公司价值的相关性进行检验,旨在探讨EVA和传统财务指标相比是否更有利于我国煤炭行业的企业绩效评价。
After Stenstras proposed the concept of economic value added in the 1980s, EVA aroused the attention of domestic and foreign scholars, at the same time, the performance evaluation index was gradually developed into an evaluation method of enterprise value. Nowadays, our country is under the pressure of economic restructuring. This paper focuses on the economic background, chooses the five-year data of listed coal companies from 2011 to 2015 as the research object, examines the correlation between the EVA index and the value of listed coal companies, Aims to explore whether EVA and traditional financial indicators are more conducive to China’s coal industry performance evaluation.