Research On Value Evaluation Of G Photovoltaic Manufacturing Enterprises Based On EVA Theory

With the concept of sustainable development in the world,the scale of global solar energy development and utilization is rapidly expanding,the technology is continuously improving,the cost is significantly reduced,and it has a good development prospect.Many countries regard the photovoltaic industry as an important emerging industry.As an important upstream enterprise in the photovoltaic industry,photovoltaic manufacturing enterprises are facing severe development opportunities with the rapid development of the photovoltaic industry,and they also face severe challenges.From the perspective of photovoltaic manufacturing companies themselves,it is especially important to conduct scientific and rational value assessments to find problems and improvement methods in their operations.From the perspective of market investors,in the face of the overall role of the industry’s overall rapid development and macro-control,a more accurate method is needed to measure corporate value.Reasonable evaluation of the value of photovoltaic manufacturing enterprises not only helps investors make investment decisions,but also improves their own management and management.Therefore,the research on the EVA enterprise value evaluation method not only brings new value management concepts to the enterprise,but also helps to improve China’s enterprise value evaluation theory system,and is conducive to improving the enterprise’s value evaluation level,it have certain theoretical and practical significance.At present,there is no method for value evaluation of photovoltaic manufacturing enterprises in China.The traditional enterprise value evaluation method can not reflect the characteristics of photovoltaic manufacturing enterprises.At the same time,with the“replace business tax with value-added tax" policy in China,its role in promoting social division of labor has gradually emerged,This division of labor is not only manifested in the industry,but also in the industry to promote the development of industrial integration.This major fiscal and taxation system reform will also have a certain impact on photovoltaic manufacturing enterprises.Therefore,this paper wants to study the method that is more suitable for value evaluation of photovoltaic manufacturing enterprises in the context of"replace business tax with value-added tax".Firstly,this paper introduces the research background and significance,the research ideas and research framework of the thesis,the research methods of this paper and the expected innovation points.Secondly,it introduces relevant concepts and summarizes relevant theories,and defines the.concept of"replace business tax with value-added tax",EVA and enterprise value assessment.And introduces the relevant theories of enterprise value assessment,mainly introduces the traditional enterprise value evaluation method,the enterprise value evaluation method based on EVA model and comparison,and also introduces the research status at home and abroad,and reviews related theories.Using the relevant tools to conduct an in-depth analysis of G’s internal and external environment,and then have an accurate grasp of G’s future development direction,to prepare for the next enterprise value assessment process.Construct the EVA-based PV manufacturing enterprise value evaluation model,and the determination of some parameters in the model and the adjustment of major accounting items were introduced in detail.In particular,the adjustment items corresponding to thefactor about "replace business tax with value-added tax" were analyzed.Apply the EVA-based PV manufacturing enterprise value evaluation model to G company,and analyze the evaluation results to draw the research conclusions.The applicability and limitations of the EVA-based enterprise value assessment model applied to photovoltaic manufacturing enterprises are fully elaborated,and get suggestions.