基于EVA理论的农业上市公司绩效评价研究

摘 要
正确评价我国农业上市公司的经营业绩对于农业发展有着重大意义。作为一种新的经
营业绩评价方法，经济增加值的应用引起了国内外广泛研究，但将其应用到我国农业上市公司业绩评价中的研究还比较少。
本文以我国23家农业上市公司2010、2011年的财务数据为样本，利用Excel软件和SPSS软件对经济增加值 (EVA)指标和传统会计利润业绩评价指标在对公司业绩评价中应用的有效性进行了比较研究；同时，在对EVA指标和传统的业绩评价指标与公司股票价格的相关性研究中，EVA指标表现的更加显著，表明EVA在评价我国农业上市公司经营业绩时有其一定的适用性。本文还阐述了公司绩效评价和EVA的基础理论，EVA计算要素的调整。通过理论与实证相结合的方法分析了EVA在我国农业上市公司应用的必要性及有效性。

关键词：农业上市公司;EVA;公司绩效评价

 
Abstract
Evaluating the Chinese listed agricultural companies’ performance accurately is very important to the development of the agriculture. As a new performance evaluation method ,the application of Economic Value Added(EVA)has become a hotspot in the world .But there is not much research about EVA’s application to the evaluation of Chinese listed agricultural companies’ performance.
This paper takes the financial data of 2010、2011 for 23 agricultural listed companies as sample data, and does efficiency compare analyses in performance measurement for listed companies between EVA and traditional performance measurement by using Excel software and SPSS software. This research also means that EVA is more significant in the correlation analyzes. This indicates that the EVA in its applicability in the evaluation of agricultural listed companies results of operations. This paper also discusses EVA corporate performance evaluation and an overview of the basic theory of performance evaluation, and demonstrates the adjustment of the EVA’s calculation. The passage also analyzes the necessity and effectiveness of EVA’s application in the Chinese listed agricultural companies.

Key words：Agricultural Listed Company; EVA; Company Performance Evaluation

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