1、武漢科技大學(xué)碩士學(xué)位論文基于EVA的礦業(yè)上市公司業(yè)績?cè)u(píng)價(jià)研究姓名：陳小彬申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：余學(xué)斌20101026第II頁武漢科技大學(xué)武漢科技大學(xué)碩士學(xué)位論文AbstractAnaccurateevaluationoftheChineselistedminingcompanies’perfmanceisofsignificantimptancetothedevelopmentoftheminingindustryAs

2、anewmethodofcpatemanagementperfmanceevaluation，theapplicationofEconomicValueAdded(EVA)hasbroughtgreatresearchinterestbothathomeabroadButthereisstillnoresearchaboutEVAsapplicationtotheevaluationofChineselistedminingcompan

3、ies’perfmancesofar.ThisthesisresearchestheEVAsapplicationtotheChineselistedminingcompanies’perfmanceevaluationwiththecombinedmethodsofstardizedresearch，casestudiescomparativeanalysisThisarticlealsospecifiestheadjustmento

4、ftheEVAscalculationfactsanalyzesthenecessityeffectivenessofitsapplicationWealsouseEVAtoranktheChineselistedminingcompaniesaccdingtotheiroperatingperfmance.Throughcomparingthetraditionalperfmanceevaluationindicatswiththei

5、ndicatsofEVAbythemethodofcombinationoftheypractice，thestudyconcludesthattheevaluationsystemofEVAcanreflecttheoperationalperfmanceofthelistedminingcompaniesmetrulymeaccuratelyThisthesismainlystudysthecontentasfollows:Thef

6、irstpartintroducesthebackgroundofthetopic，statusquooftheresearchofEVAbothathomeabroad，themaincontentsmethodsoftheresearch.Thesecondpartmainlyintroducestherelatedtheiesofperfmanceevaluation.thispartspecifiestherelateddefi

7、nitionsofEVAitsevolutionexpoundstherelatedtheiesitssystem.ThethirdpartspecifiestheconstructionoftheEVA’sindicatsystemofChineselistedminingcompanies.itincludesthenecessityoftheapplicationofEVAinthelistedminingcompanieswha

8、tmustbepaidattentiontoinitsapplication.thenittakesZijinminingasanexampletodiscussthesituationofzijinminingcopmanyspecifytheEVAindicatcalculationofthiscopmanyin2008summarizestheEVAindicatsofalltheChineselistedminingcompan

9、iesin20072009.ThefourthpartfocusesonhowtoapplytheEVAindicattotheoperatingperfmanceofChineselistedminingcompaniesbyempiricalresearch.Firstly，itintroducesthesituationoftheperfmanceevaluationoftheChineselistedminingcompanie

10、s，Secondly，itcomparesthetraditionalperfmanceevaluationindicatwiththeindicatofEVAbythemethodssuchasstatisticsempiricalresearch，analyzetheeffectivenessofitsapplicationtotheChineselistedminingcompanies.Thefifthpartsummarize

11、sthefulltextaddresstheconclusionsdeficiencyofthisstudyproposesrelevantsuggestionsmeasurestoimprovetheperfmanceoftheChineselistedminingcompaniesbasedonthefmerstudy，discusseshowtoimprovetheirvaluesofEVA，tocreatemevaluefthe