Empirical Analysis on EVA of Tourist Industry Listed Companies

Based on the value of shareholder as the center of the performance evaluation method of EVA, to overcome the traditional indicators of business performance evaluation, there was no consideration of capital costs, net profit for the formation of the misunderstanding is that profit. In this paper, empirical, calculating the study in 2009 listed companies in China´s tourist EVA, and comparising with the traditional accounting performance evaluation, through the empirical analysis of EVA used on operating performance of China´s tourist listed companies, we can get the conclusion that it convince more force than the net profit and net operating cash flow.