摘要
随着社会的发展,会计利润作为传统的评估企业业绩方法的局限性日益显露出来,主要是这种评估方法没有扣除股权成本,使得计算的成本不完全,不能反映真正的盈利能力。EVA是税后净利润扣除全部资金成本后的余额,是企业真正的利润。电子信息行业上市公司2007-2009年的EVA表明其业绩较差,并没有为股东创造财富,反而是毁灭财富。最后提出提高电信行业EVA的几点建议。
With the development of our society,the limitation of accounting profits as one traditional method of evaluating the performance of enterprises is now appearing.Its main problem is that this evaluation method doesn＇t deduct the cost of stock share so as to make the calculated cost incomplete and unable to reflect the real profitability.In fact,EVA is the balance gotten from the after-tax net profit after the deduction of all capital costs,which is the real profit of enterprises.From the calculation of EVA of listed companies during the period of 2007-2009 in the electronic information industry,it can be seen that their performances are very poor,in other words,they do not create wealth for shareholders,but destroy their wealth.At last,some proposals are given so as to improve EVA of electronic industry.
出处
《西安石油大学学报（社会科学版）》
2010年第4期44-50,72,共8页
Journal of Xi’an Shiyou University:Social Science Edition
