基于EVA的创值估值法在企业评估中的应用分析  

Application of Value-creation Valuation Method Based on EVA in Corporate Assessment

作　　者：陈经纬 CHEN Jing-wei(Wuhan Business University,Wuhan,Hubei,430056,China)

机构地区：[1]武汉商学院工商管理学院,湖北武汉430056

出　　处：《武汉商学院学报》2021年第6期62-66,共5页Journal of Wuhan Business University

摘　　要：企业价值评估是金融投资与融资的关键问题之一。评估企业价值有很多种方法,各类方法各具优势与劣势,采用某种方法对企业价值进行评估的结果,相应地也会存在一些偏差,从而影响到投资与融资决策。本文通过分析EVA及创值评估法的含义、模型、运用等相关问题,提出该方法是较合理的企业价值评估方法。The assessment of corporate value is one of the key issues of financial investment and financing.There are various methods of corporate valuation,each with its own advantages and disadvantages.Any method,when adopted in corporate valuation,will produce some corresponding errors in the assessment results,thus affecting the investment and financing decisions.The paper puts forward the view that value-creation valuation method is a rational one for the assessment of corporate value by analyzing the related issues like the meaning,model and applications of EVA and Value-creation valuation method.

关 键 词：EVA 企业价值 企业评估 创值估值法 

分 类 号：F275[经济管理—企业管理]