论文部分内容阅读
本文拟用EVA模型对农行进行价值评估,评估基准日定为2008年12月31日。评估依据的数据主要是通过农行网站获取的2003年-2008年的年度财务报表。报表编制的基础是我国会计准则和金融企业会计制度。报表编制范围是选择合并报表。评估的数据来源于wind资讯以及中国农业银行股份公司网站。
This article intends to use EVA model to assess the value of Agricultural Bank of China, the valuation base date as December 31, 2008. The data used for evaluation are mainly the annual financial statements for 2003-2008 obtained from ABC website. The preparation of the report is based on China’s accounting standards and financial enterprises accounting system. The preparation of statements is the choice of consolidated statements. The assessment data comes from wind information and Agricultural Bank of China AG website.