摘要
探明经济附加值 (EVA)在中国股票市场的推广价值。通过 EVA指标和传统会计指标衡量公司业绩能力的比较研究发现 ,每股收益、净资产收益率等传统会计指标对股价波动几乎没有解释能力 ,而EVA年度值、每股 EVA值等指标则具有一定的解释能力 ;在使用基本面选股时 ,EVA指标也更具有分析股票投资价值的能力。
The paper probes extentive value on Economic Value Added in China’s stock market. By comparative study on EVA and traditional accounting indexes in judging enterprise’s outstanding, such as income per share,net assent per share,etc,shares price fluctuation can not be explained. On the contrary, EVA,EVA per share,etc can explain shares price fluctuation well. EVA analyzes share investment value very well.
出处
《系统工程》
CSCD
北大核心
2003年第6期50-54,共5页
Systems Engineering
