基于EVA模型的高新技术企业价值评估研究——以格力公司为例

Research on the Value Evaluation of High-Tech Enterprises Based on EVA Model——Taking Gree Company as an Example

随着我国科学技术的快速发展,高新技术企业逐步成为推动我国社会经济快速发展的主要动力之一。现阶段,无形资产在高新技术企业的资产中占较大比重,由于其高速发展的行业特性,导致传统的资产评估的会计处理方法具有较大的技术局限。因此,为促进高新技术企业的持续健康发展,应用有效的企业价值评估方法就显得极其重要。相较于传统的资本评估分析方法,基于EVA模型的估值分析方法以企业股东收益最大化为评估基础,考虑了企业的全部资本。论文以格力公司为例,分析基于EVA模型的估值法在实际运用中的具体策略。

With the rapid development of science and technology in China,high-tech enterprises have gradually become one of the main driving forces to promote the rapid development of China's society and economy.At present,intangible assets account for a large proportion in the assets of high-tech enterprises.Due to its rapid development of the industry characteristics,the traditional accounting treatment methods of assets evaluation have great technical limitations.Therefore,in order to promote the sustainable and healthy development of high-tech enterprises,it is extremely important to apply effective enterprise value evaluation methods.Compared with the traditional capital evaluation and analysis methods,the evaluation and analysis method based on EVA model takes the maximization of shareholders'income as the evaluation basis and considers all the capital of the enterprises.Taking Gree Company as an example,this paper analyzes the specific strategies of the valuation method based on EVA model in practical application.