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2011年上市银行利润的总和占比所有上市公司的一半,上市银行的飞速发展惹得各行各业的人士品头论足,那么,在银行光鲜的财务报表之下,其是否真正地创造了相应的价值?基于以前年度的EVA数据,能否对未来上市银行的价值创造能力给予预测?本文将主要针对这两个问题,分别从EVA与净利润的对比研究以及预期理论来深入讨论与回答。
In 2011, the sum of the profits of listed banks accounted for half of all listed companies. The rapid development of listed banks has caused many people from all walks of life to give their presentations. So, under the bank’s glitzy financial statements, does it truly create the corresponding value? Based on the previous year’s EVA data, whether we can predict the value creation ability of the listed banks in the future? This article will focus on these two issues, from the comparative study of EVA and net profit and the expected theory to discuss and answer in depth.