1、學(xué)位論文創(chuàng)新性聲明本人聲明所呈交的學(xué)位論文是我個(gè)人在導(dǎo)師指導(dǎo)下進(jìn)行的研究工作及取得的研究成果。盡我所知，除了文中特別加以標(biāo)注和致謝中所羅列的內(nèi)容以外，論文中不包含其他人已經(jīng)發(fā)表或撰寫過(guò)的研究成果；也不包含為獲得西安石油大學(xué)或其它教育機(jī)構(gòu)的學(xué)位或證書而使用過(guò)的材料。與我一同工作的同志對(duì)本研究所做的任何貢獻(xiàn)均已在論文中做了明確的說(shuō)明并表示了謝意。申請(qǐng)學(xué)位論文與資料若有不實(shí)之處，本人承擔(dān)一切相關(guān)責(zé)任。論文作者簽名：殛星、學(xué)位論文使用授權(quán)的說(shuō)明

2、本人完全了解西安石油大學(xué)有關(guān)保留和使用學(xué)位論文的規(guī)定，即：研究生在校攻讀學(xué)位期間論文工作的知識(shí)產(chǎn)權(quán)單位屬西安石油大學(xué)。學(xué)校享有以任何方法發(fā)表、復(fù)制、公開閱覽、借閱以及申請(qǐng)專利等權(quán)利。本人離校后發(fā)表或使用學(xué)位論文或與該論文直接相關(guān)的學(xué)術(shù)論文或成果時(shí)，署名單位仍然為西安石油大學(xué)。論文作者簽名：導(dǎo)師簽名：絲々嚳日期：孰tqS)0英文摘要Subject：Speciality：Name：Instructor：ResearchontheR&DBeh

3、aviorsofCentralListedCompaniesBasedonEVAAccountingZhangHao(signature)LiZhixue(signature)生!圣hix蠕kAbstractEconomicValueAdded(EVA)isanindicatorofmeasuringtheenterpriseoperatingperformance，andisequaltotheAdjustedNetOperating

4、IncomeminustheCostofDebtandEquityItistherestprofitwhichdeductsallthecapitalcost，representingtherealwealthIn2010，SASACbegantousetheassessmentmethodofEVA，whichreplacedtheROAasthecoreperformanceindicatorThisimplementshowspe

5、rformanceevaluationofthecentralcompaniestransformingfromthenetprofitofientmiontothevalueorientationObviously，wefigureoutthat，R&Dbehaviorsincompanieshavecollrelmion謝ⅡltheabilitytocreatevalueNotonlytheyCanpromotetheenterpr

6、isevaluecreationabilityfundamentally，butalsobeaffectedincentivilyorbindinglybytheperformanceappraisalThechangeofR&Dbehaviorsevaluationmethodmayreflectupontheenterprises’R&DbehaviorsAccountingStandardstreattheR&Dspendinga

7、sadeductionofnetprofit，howeverthesizeoftheR&DspendinghavelittleimpactonEVA，encouragingenterprisestostrengthenR&DbehaviorsBasedonsurveyofthe128centrallistedcompaniesintheyearsfrom2009to2012，thestatisticaldescriptionoftheR

8、&DbehaviorsstatusshowsthefluctuateddroppingproblemoftheoverallR&Dintensity，thegapproblembetweentheindustriesandregionsTheresultsoftheZtestandtheTtestshowthat，exceptforthehigh—technologyindustryhaveasignificantchangeofthe

9、R&Dspending，theR&Dstrength，theoverallandthechangeofthefourtypesofelementstogetherwiⅡ1thecommonindustryarenotsignificantata11Accordingtotheresultofgeneralregression，EVAarepositivelyrelatedtheR&DspendingThereisnosignifican

10、trelationshipbetweenthenetprofitandspendingonR&DTheintroductionofEVAhasasignificantimpactontheR&DspendingAndtheresultsofquintileregressionshowsthatonlyonthehighsite，theEVAhasasignificantimpactofR&Dspending，netprofithaven

11、egativeimpactonR&DspendingAtlast，fromtheperspectiveofvaluemanagement，weputforwardsuggestionstoCalTyouttheEVAevaluation，optimizetheR&DbehaviorofthecentrallistedcompaniesKeywords：CentralListedCompany；R&DBehavior；EconomicVa