基于EVA的环保行业上市公司业绩评价

文中首先对EVA基本概念进行阐述，结合环保行业上市公司特点将现行业绩评价标准与EVA指标进行对比，发现EVA指标设计具有着眼于公司长期发展，较好避免内部操纵利益，更真实反映股东财富变化等优点。最后，根据EVA实施过程中的难点：研发开拓等费用难以获得，不同规模企业间难以简单比较等，提出建立研发费用系统，引入单位EVA概念等相应措施。

Environmental Performance Evaluation of Listed Companies Based on EVA

By introducing the EVA and combining the characteristics of the green industry,Compared with the traditional performance evaluation,The article indicates that the EVA has many advantages,such as focusing on the company long-term development,avoiding manipulating profits internally and reflecting shareholder＇s wealth more effectively.But there are also some problems during the implementation of the EVA indicators：it＇s difficult to obtain the data of R＆amp;D expenses,it＇s not simple to compare among different scale companies etc.In order to resolve the above problems,the article puts forwards some suggestions such as setting up R＆amp;D expenses system,introducing the EVA unit.