在线教育企业价值评估EVA法研究文献综述

Literature Review on EVA Method of Online Education Enterprise Value Evaluation

在信息技术发展、国家政策支持、生育政策放开等背景下,在线教育企业迅速发展,企业投融资、并购等经济活动频繁,如何科学、合理评估在线教育企业价值成为难题。EVA(Economic value added,经济附加值)作为企业价值评估的一种新方法,自产生以来备受瞩目。因此,从国内外两个方面对在线教育企业价值评估EVA法的有关研究进行梳理,以期明确研究现状为今后深入研究提供参考。

Under the background of the development of information technology,the support of national policies and the liberalization of Fertility Policies,online education enterprises are developing rapidly,and enterprise investment and financing,mergers and acquisitions and other economic activities are frequent.How to scientifically and reasonably evaluate the value of online education enterprises has become a difficult problem.As a new method of enterprise value evaluation,EVA has attracted much attention since its production.Therefore,this paper combs the relevant research on EVA method of online education enterprise value evaluation from two aspects at home and abroad,in order to clarify the research status and provide reference for further research in the future.