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首页> 外文会议>International Conference on Industrial Economics System and Industrial Security Engineering >How the Economic Value Added Influences on the Over-investment Behavior of Enterprises – Based on the Data of A-share SOEs
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How the Economic Value Added Influences on the Over-investment Behavior of Enterprises – Based on the Data of A-share SOEs

机译：经济增加值如何影响企业的过度投资行为-基于A股国有企业的数据

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摘要

Enterprises investment behavior and efficiency are always the focus of academic attention, it is closely related with the performance evaluation methods of corporate management, good performance measures can influent and improve investment efficiency of enterprises. In recent years, investment brings tremendous pressure to the economic development, However, the macro data show that the investment efficiency of China's central enterprises is low and does not match the level of investment. SASAC formally added EVA indicator which is the measure of value creation capacity of enterprises, as the head of the state-owned enterprises core indicators of performance appraisal in 2010. This paper collects data of listed companies of A-share SOEs from 2008 to 2014, testing and counting the scale of over-investment according to Richardson investment model, examining the effectiveness of the EVA assessment system, and exploring whether it meets the SASAC's expectation of effectively investment, or what improvements it can make.
机译：企业的投资行为和效率一直是学术界关注的焦点，它与企业管理的绩效评价方法密切相关，良好的绩效指标可以影响和提高企业的投资效率。近年来，投资给经济发展带来了巨大压力，但是，宏观数据表明，中国中央企业的投资效率很低，与投资水平不符。国资委正式加入EVA指标作为衡量企业创造价值能力的指标，作为2010年国有企业绩效考核的核心指标。本文收集了2008年至2014年A股国有企业的上市公司数据，根据理查森（Richardson）投资模型测试和计算过度投资的规模，检查EVA评估系统的有效性，并探索其是否符合国资委对有效投资的预期，或可以做出哪些改进。

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