基于 EVA 的上市公司绩效评价摘 要:经过改革开放 30 年的快速进展，我国的证券市场得以不断的成长
在此背景下，上市公司经营绩效评价与分析的作用日益显现
传统的利润指标体系并没有充分反映出企业所制造的价值，特别是没有充分考虑资金成本，从而出现种种失真现象
而 EVA 则突破了这一弊端，它是一种基于价值制造的衡量体系，真实地反映了企业所制造的价值
关键词：绩效评价 EVA 权益成本 价值 上市公司Abstract：China’s security market has been increasingly growing over the past 30-year reformand openingup with a steady increase ． In this background，the role of the evaluation and analysis of management performance of listedcompanies is becoming increasingly important in many respects．Traditional profitindex systems have not fully reflected the value that enterprise creates, especially notfully considered fund cost， thus present all sorts of distortion phenomenon
But EVA hasbroken through this drawback
It is a kind of measurement system created on the basisof value
It truly reflects the val
