基于EVA的矿业上市公司业绩评价研究

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1、第II页武汉科技大学硕士学位论文AbstractAnaccurateevaluationoftheChineselistedminingcompanies’performanceisofsignificantimportancetothedevelopmentoftheminingindustry．Asanewmethodofcorporatemanagementandperformanceevaluation，theapplicationofEconomicValueAdded(EVA)hasbroughtgreatresearchinterestbothat

2、homeandabroad．ButthereisstillnoresearchaboutEVA'sapplicationtotheevaluationofChineselistedminingcompanies’performancesofar.ThisthesisresearchestheEVA'sapplicationtotheChineselistedminingcompanies’performanceevaluationwiththecombinedmethodsofstandardizedresearch，casestudiesandcomparat

3、iveanalysis．ThisarticlealsospecifiestheadjustmentoftheEVA'scalculationfactorsandanalyzesthenecessityandeffectivenessofitsapplication．WealsouseEVAtoranktheChineselistedminingcompaniesaccordingtotheiroperatingperformance.Throughcomparingthetraditionalperformanceevaluationindicatorswith

4、theindicatorsofEVAbythemethodofcombinationoftheoryandpractice，thestudyconcludesthattheevaluationsystemofEVAcanreflecttheoperationalperformanceofthelistedminingcompaniesmoretrulyandmoreaccurately．Thisthesismainlystudysthecontentasfollows:Thefirstpartintroducesthebackgroundofthetopic，s

5、tatusquooftheresearchofEVAbothathomeandabroad，themaincontentsandmethodsoftheresearch.Thesecondpartmainlyintroducestherelatedtheoriesofperformanceevaluation.thispartspecifiestherelateddefinitionsofEVAanditsevolution;expoundstherelatedtheoriesanditssystem.Thethirdpartspecifiestheconstr

6、uctionoftheEVA’sindicatorsystemofChineselistedminingcompanies.itincludesthenecessityoftheapplicationofEVAinthelistedminingcompaniesandwhatmustbepaidattentiontoinitsapplication.andthenittakesZijinminingasanexampletodiscussthesituationofzijinminingcopmany,specifytheEVAindicatorcalculat

7、ionofthiscopmanyin2008andsummarizestheEVAindicatorsofalltheChineselistedminingcompaniesin2007-2009.ThefourthpartfocusesonhowtoapplytheEVAindicatortotheoperatingperformanceofChineselistedminingcompaniesbyempiricalresearch.Firstly，itintroducesthesituationoftheperformanceevaluationofthe

8、Chineseliste