基于EVA的企业价值评估研究  

Research on Enterprise Value Evaluation Based on EVA

作　　者：刘雨晗 王东生[1] Liu Yuhan;Wang Dongsheng(School of Economics,Management and Law,Shaanxi University of Technology,Hanzhong Shaanxi 723000)

机构地区：[1]陕西理工大学经济管理与法学学院,陕西汉中723000

出　　处：《山东纺织经济》2022年第2期28-31,共4页Shandong Textile Economy

摘　　要：基于EVA的企业价值评估是一种将企业股权资本和债务资本的使用成本全部纳入考虑范畴的方法。文章对EVA及其应用进行了综述,以海康威视企业为例对其近5年的财务数据进行了价值评估,并做出其后5年的价值预测,以期能对投资者有所帮助。EVA-based enterprise value evaluation is a method that takes the use-cost of enterprise equity capital and debt capital into consideration.This article has delivered EVA and its applications and has taken Hikvision as an example to evaluate the value of its financial data in the past 5 years.Moreover,a value forecast for the next 5 years has been made in order to be helpful for investors.

关 键 词：EVA 价值评估 税后净营业利润 资本总额 加权平均资本成本 

分 类 号：F275[经济管理—企业管理]