Abstract: This paper makes performance measurement among 67 listed mining companies, based on their annual reports from 2010—2013, calculates the economic value added (EVA), the return rate of EVA and the growth rate of EVA. The results show the subordinate industry types of mining industries dont have a significant influence on the return rate of EVA. Performances have gotten deteriorated in coal mining and processing, oilgas mining and mining services since 2010, but their performance differentiation reduces. Performances have gotten better in ferrous and nonferrous metal. The EVA in mining services has increased at the fastest speed, and that in nonferrous metal industry has fluctuated at most. This paper gives advices for mining industry in improving the economic value added from investing on R&D, constructing engineering projects, raising capital effectiveness, intensifying financial management and setting up EVA promotional system.

Key words: economic value added (EVA), mining industry, performance measurement

摘要： 以采掘业67家上市公司2010—2013年的年报数据为研究对象，通过计算经济增加值（EVA）、EVA回报率和EVA增长率，对采掘业的财务绩效进行研究。结果表明，采掘业下属的行业类型对EVA回报率没有显著影响；2010年以来，煤炭开采与洗选业、石油天然气开采业、采掘服务业这3个行业的绩效状况逐年恶化，但行业内部的绩效差异程度均逐年降低，而黑色金属行业、有色金属行业的绩效状况逐年改善；2010年以来采掘服务业的EVA增长幅度最快，有色金属行业的EVA值波动最大。最后，给出了提高采掘业经济增加值的建议，即保证研发经费的投入；适度投放在建工程项目，提高资金的使用效率；培育以价值创造为核心的财务管理思想，建立科学配套的EVA激励体系。

关键词: 经济增加值（EVA）, 采掘业, 绩效评价