CAJ | 학술논문

对皖江城市带41家上市公司近五年的EVA水平的分析发现，有些上市公司营业净利润为正值，而EVA为负。为了消除上市公司规模的影响，就其EVA均值和营业净利润均值进行了探讨,仍然有很多公司营业净利润为正值，EVA均值为负。传统营业净利润指标不能很好地衡量上市公司价值；皖江城市带上市公司的REVA均值和RE均值偏低，故有必要采取新的举措。
대환강성시대41가상시공사근오년적EVA수평적분석발현，유사상시공사영업정리윤위정치，이EVA위부。위료소제상시공사규모적영향，취기EVA균치화영업정리윤균치진행료탐토,잉연유흔다공사영업정리윤위정치，EVA균치위부。전통영업정리윤지표불능흔호지형량상시공사개치；환강성시대상시공사적REVA균치화RE균치편저，고유필요채취신적거조。
This paper first briefly reviews the EVA mean value of 41 listed companies in nearly five years in Wanjiang City Belt, Some of the company,s operating net profit is positive, while the EVA is negative.In order to eliminate the effect of the size of the listed company, compare the EVA mean and operating net profit mean, the result is many companies are still positive operating net profit mean and negative EVA mean. This paper holds the view that operating net profit is not a good measure of the value of listed companies. Then, the REVA mean and the RE mean is low, Finally, we put forward reasonable proposals.