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本文采用我国1530家上市公司2008年年报的数据,首先通过对235家央企控股上市公司盈利能力的净资产收益率和主营业务利润率两个重要指标和全体上市公司的全样本进行对比统计分析,然后采用EVA评价方法对中央企业控股上市公司进行“真实的盈利能力”测算,最后根据数据分析,对中央企业控股上市公司的发展提出了客观且具有可操作性的建议。
This paper uses the data of 1530 listed companies in China’s annual report for 2008, first of all through the comparative analysis of the two important indexes of return on net assets and the profit rate of main business of 235 central-controlled state-controlled listed companies and the whole sample of listed companies , And then use the method of EVA to evaluate the “real profitability” of the listed companies controlled by the central SOEs. Finally, according to the data analysis, this paper puts forward objective and feasible suggestions for the development of the central SOEs.