基于FCFF模型和突变级数法的新能源汽车企业价值评估研究
Research on the Value Assessment of New Energy Vehicle Enterprises Based on FCFF Model and Catastrophe Progression Method

本文选取公司自由现金流模型作为评估模型，对新能源汽车企业进行价值评估。在此基础上，结合新能源汽车行业特点，考虑到非财务因素对企业价值的影响，引入突变级数法对公司自由现金流模型进行改进。最后，选择S公司作为本文的案例，验证模型的适用性和准确性。本文为企业价值评估提供了新思想，对企业价值评估在新能源汽车行业的应用提供了一定的参考作用。
This paper selects the FCFF model as the evaluation model to evaluate the value of new energy vehicle enterprises. On this basis, combined with the characteristics of the new energy vehicle industry, considering the impact of non-financial factors on enterprise value, the catastrophe progression method is introduced to improve the company’s free cash flow model. Finally, company S is selected as the case to verify the applicability and accuracy of the model. This paper provides a new idea for enterprise value assessment and a reference for the application of enterprise value assessment in the new energy vehicle industry.