摘要
对2011年中国制造业上市公司相关财务数据进行实证分析,运用SPSS 16软件进行描述性统计和回归分析得出以下结论:经济附加值(EVA)能够有效量度制造业上市公司的企业价值,但是,目前传统的会计指标:净利润、经营活动产生的现金流量净额等比EVA指标对制造业企业价值的解释能力更强。
This paper makes an empirical analysis of the financial dataof China’s listed manufacturing companies in 2011.By descriptive statistical analysis and regression analysis with SPSS 16software,it can be concluded that EVA can effectively measure the enterprise value of the listed companies in the manufacturing sector,while traditional accounting indicators,such as net income and net cash flow generated from operating activities,have even stronger power in explaining the values of amanufacturing enterprise.
出处
《广西民族大学学报（哲学社会科学版）》
CSSCI
北大核心
2013年第4期140-143,共4页
JOURNAL OF GUANGXI MINZU UNIVERSITY:PHILOSOPHY AND SOCIAL SCIENCE EDITION
