Performance Evaluation Of Agricultural Listed Companies Based On EVA

China is a large agricultural country and the rural population accounts for morethan half. As China’s first industry, the status of agriculture is unshakable. Maintaining agood momentum of development in agriculture is important for maintaining rapideconomic development and long-term social stability. As a leader in Agriculturalenterprises, The development of Agricultural Listed Companies has been widespreadconcerned, the way to measure the development of agricultural listed companies hasalso become the focus. Now, agricultural listed companies mainly use traditionalfinancial indicators in terms of profitability, solvency status and development capacityto evaluate performance. However,the process of development of China’s agriculturallisted companies is gradually exposed many problems, Single financial indicators ofperformance evaluation is unable to fully response operations and the development ofcapabilities. so it is necessary to develop a reasonable and accurate performanceevaluation system.Since traditional financial indicators evaluation system does not apply to theperformance evaluation of agricultural listed companies, The EVA index is introducedto the traditional financial evaluation system, trying to explore a new method for theperformance evaluation of agricultural listed companies. I Select33agricultural listedcompanies as samples, and introduce EVA index to the traditional financial evaluationsystem to establish a comprehensive performance evaluation system. Then, usecomprehensive evaluation system and traditional financial evaluation system forperformance evaluation of agricultural listed companies, and finally solve the compositescore of the agricultural listed companies. We can get the following conclusion:Compared with the traditional performance evaluation index system, the introduction ofEVA performance evaluation system has more advantages. It can enhance the overallevaluation of the effect of the performance evaluation system. So it is more suitable forthe performance evaluation of agricultural listed companies.