%0 Journal Article
%T 基于EVA模型对企业价值评估研究——以晨鸣纸业为例<br>Research on Enterprise Value Evaluation Based on EVA Model—Taking Chenming Paper Company as an Example
%A 吴超冉
%J Finance
%P 565-572
%@ 2161-0975
%D 2022
%I Hans Publishing
%R 10.12677/FIN.2022.126061
%X EVA称经济增加值，是用来考核企业绩效的一种财务指标，是用来衡量企业在经营过程中为企业带来多少经济效益和经济价值的一种方法。本文以晨鸣纸业为例，通过对晨鸣纸业2017~2021年财务报表数据的分析，利用EVA模型计算晨鸣纸业2017~2021年的EVA值，并根据计算的历史EVA值预测企业未来的EVA，最后得出企业在2021年的企业价值，这样能够为企业未来的发展提供一定的方向，企业的投资决策参与者也能根据这些数据来调整企业目前的投资方向。<br />
EVA, called economic added value, is a kind of financial index used to assess the performance of enterprises, and a method used to measure how much economic benefits and value an enterprise brings in the course of its operation. Taking Chenming Paper Company as an example, this paper analyzes the financial statement data of Chenming Paper Company in 2017~2021, calculates the EVA value of Chenming Paper Company in 2017~2021 by using the EVA model, and predicts the future EVA of the enterprise according to the calculated historical EVA value. Finally, the enterprise value in 2021 is obtained, which can provide a certain direction for the future development of the enterprise, and the investment decision-makers of the enterprise can also adjust the current investment direction of the enterprise according to these data.
%K 价值评估，EVA模型，财务分析<br>Value Evaluation
%K EVA Model
%K Financial Analysis
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=57156