Enterprise Value Assessment Of S Oil Company From The Perspective Of Socialocial Responsibility

Since the 21st century,with the accelerating process of economic globalization,the phenomenon of mergers and acquisitions between companies has gradually increased,which has promoted the rapid development of China's enterprise value assessment.While concerned about the corporate value,the public is paying more and more attention to the fulfillment of corporate social responsibility.The development of modern society requires enterprises to undertake social responsibility not only to pursue their own profit maximization,but also to provide employment opportunities,safeguard the rights of employees and consumers,maintain market order,protect the ecological environment,and promote the healthy development of society responsibility.From the reading of a large number of relevant domestic and foreign literatures,most research scholars believe that the fulfillment of corporate social responsibility can add value to corporate value in the relationship between corporate social responsibility and corporate value.However,in the evaluation of the value of the enterprise in practice,the evaluator rarely considers the impact of social responsibility factors on the value of the enterprise.The petroleum industry is a pillar industry of the national energy industry.It is a special industry that is related to national stability and social livelihood and bears very important social responsibilities.However,the value assessment of oil companies in China is mostly based on financial data,ignoring the social responsibility of oil companies.This paper is based on the basic hypothesis that scholars have positive effects on corporate social responsibility and corporate value enhancement.Based on the existing research on enterprise value assessment theory,social responsibility is based on Carroll's four-level corporate social responsibility theory.Combining theory with enterprise value assessment theory,after summarizing the current status of S-oil company's enterprise value assessment and the status quo of social responsibility performance,select the appropriate social responsibility factors for S oil company to join the value assessment system indicators,and build a suitable value assessment indicator system for S oil company.After analyzing the advantages and disadvantages of the traditional three evaluation methods and the applicable conditions,this paper selects the evaluation method applicable to S Oil Company-the cash flow discount method to evaluate the enterprise value of S oil company.Based on the theory of social responsibility,the fuzzy comprehensive evaluation is used to quantify the corporate social responsibility factors as the correction coefficient,and the cash flow discount model is improved to make the evaluation of enterprise value more scientific and effective.This paper believes that through the evaluation of S-oil company's corporate value based on social responsibility,the correct implementation of corporate social responsibility plays an important role in promoting corporate value and achieving long-term healthy development.Based on the above analysis and evaluation results,this paper puts forward suggestions for promoting enterprises to fulfill their social responsibilities.