Application Research On EVA Valuation Model For NEEQ Firms

To improve the structure of multi-level capital market, enhance the efficiency of resource allocation, address the problem of financing of SMEs, NEEQ market came into being. The future value of the investment should not be underestimated. To strengthen the valuation system, which do favor to reduce the investment threshold of the NEEQ market, attract more investment funds to promote the further growth of the capital market.Traditional evaluation methods have certain part which does not apply to the assessment of corporate NEEQ firm. Comparatively speaking, EVA valuation method can overcome the shortcomings of traditional methods, and has strong operability for providing new perspective for NEEQ market. In this paper, I have selected software industries and enterprises as the evaluation object, and based on the characteristics of NEEQ firm to make certain improvement, which will be used to assess the overall valuation of the object. The comparison of results of the assessment of objects has small gap with the average market value, which proof the EVA valuation model has utility applications.