剩余收益估价模型

EVA是一种业绩评价方法，剩余收益估价模型是一种权益估价方法。

EVA is a method of performance evaluation , and residual income valuation model is a method of equity valuation .

剩余收益估价模型是西方公司估价的经典模型，在西方估价理论中占有重要的地位。

The residual income valuation model ( RIM ), one of the classic valuation models , plays an important role in the valuation theory system .

在此基础上，针对我国股市的缺陷和特点，建立两个更适合我国的改进后的剩余收益估价模型，并对这两个模型的可行性和应用进行了研究。

On the study of the shortcomings and features of China ' security market , this article suggests two improved models of RIM and studies the feasibility and applying of the two models .

并且采用适合我国市场特点的有限剩余收益估价模型估算了我国上市公司的权益资本成本即因变量。

To compute prospective cost of capital ( the dependent variable ), I adopted the finite horizons version of the residual income model , which is considered to suit to our market 's character .