| 整合EVA的煤炭上市公司业绩评价 |
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| 引用本文： | 陈培友,师瑞涛.整合EVA的煤炭上市公司业绩评价[J].黑龙江科技学院学报,2011,21(2):167-171. |
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| 作者姓名： | 陈培友 师瑞涛 |
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| 作者单位： | 1. 黑龙江科技学院,经济管理学院,哈尔滨,150027
2. 黑龙江科技学院,研究生学院,哈尔滨,150027 |
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| 基金项目： | 黑龙江省骨干教师创新项目 |
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| 摘 要： | 为评估煤炭上市公司的核心竞争力，整合总资产EVA率、销售EVA率、EVA率等指标，采用因子分析模型对我国19家煤炭上市公司2009年的经营业绩进行评价。结果表明，伊泰B股、国阳新能、盘江股份等公司的综合盈利能力较强，其他公司相对较弱。该结果与实际相符，证明整合EVA与因子分析相结合的业绩评价方法客观、准确，可应用推广。
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| 关 键 词： | 煤炭上市公司 EVA值 业绩评价 因子模型 |
Performance evaluation of coal listed companies with method of integration with EVA of factor analysis model |
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| CHEN Peiyou,SHI Ruitao.Performance evaluation of coal listed companies with method of integration with EVA of factor analysis model[J].Journal of Heilongjiang Institute of Science and Technology,2011,21(2):167-171. |
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| Authors: | CHEN Peiyou SHI Ruitao |
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| Institution: | 1.College of Economic & Management,Heilongjiang Institute of Science & Technology,Harbin 150027,China;2.Graduate School,Heilongjiang Institute of Science & Technology,Harbin 150027,China) |
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| Abstract: | This paper is aimed at evaluating the core competitiveness of coal listed companies by in- tegrating EVA rate of total assets, sales EVA rates, EVA ratio and other indicators and using factor anal- ysis model to the evaluation of the operating performance in 2009 of 19 Chinese coal listed companies. The results show that companies, such as Yitai B Shares, Guoyang New Energy, and Panjiang Shares have stronger profitability while other companies are relatively week. The results, consistent with the practices, verify that the performance evaluation method consisting of integration of EVA and factor analy- sis is capable of an objective and accurate evaluation, with the promise of a wider application. |
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| Keywords: | coal listed companies EVA achievement factor analysis model |
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