摘要
利用我国部分中央企业控股的上市公司数据,分析了我国中央企业控股的上市公司的非效率投资问题,并在此基础上建立了非效率投资检验模型。通过对模型分析发现:我国中央企业控股的上市公司的确存在一定程度的非效率投资行为,另基于EVA评价与非效率投资模型的进一步分析得出:EVA的业绩评价对中央企业严重的非效率投资行为有明显的抑制作用。
Based on the data of some listed companies held by central enterprises, the analysis was car- ried out about non - efficiency investment of listed companies held by central enterprises, followed by the con- struction of non - efficiency investment testing model. By the model analysis,it was found out that some non - efficiency investment behaviors do exist to some extent in listed companies held by our central enterprise. Meanwhile, based on the analysis of EVA evaluation and non - efficiency investment model, it is concluded that EVA performance evaluation has obvious inhibitory effects on the serious non -efficiency investment behavior of central enterprises.
出处
《西安石油大学学报（社会科学版）》
2015年第4期34-39,共6页
Journal of Xi’an Shiyou University:Social Science Edition
关键词
EVA
业绩评价
非效率投资
中央企业
EVA
performance evaluation
in - efficiency investment
central enterprises
