Research On Performance Evaluation Of Publishing Media Enterprises Based On EVA Model

In recent years,the state has formulated a series of strategic measures to vigorously develop the cultural industry.As a relatively large part of the cultural industry,the publishing media industry has a very important position.With the continuous upgrading of Internet technology,traditional publishing and media enterprises have suffered an unprecedented impact,and the sales of some paper books are not smooth.In this environment,the state continues to introduce relevant policies to encourage the upgrading and transformation of publishing and media enterprises,adjust the industrial structure,and vigorously develop digital media.For publishing enterprises,in the process of transformation and upgrading,not only to maintain the existing market share,but also to seize the highland in the new business areas,so performance evaluation is particularly important for publishing media enterprises.On the basis of combing the relevant research of domestic and foreign scholars on EVA performance evaluation indicators,according to the residual income theory and other relevant theories,combined with the current situation of China's publishing media industry,this paper constructs the EVA indicators suitable for publishing media listed companies.Taking 23 listed companies in China's publishing and media industry as samples,the changes of their EVA values and other relevant financial indicators in 2017 and 2018 are calculated.The indicators of Central South Media,the leading company in the publishing industry,are compared with the overall level of listed companies in the industry.Through analysis and research,it is concluded that Central South Media has a good momentum of development and is in a leading position in the industry,but in order to maintain a good state of development,it is necessary to comply with the background of the times and do a good job in the following points: multi-industry compatibility,rational planning of strategic layout,technological integration,improve production efficiency,train all-round talents,enhance the ability to cope with the environment,and adhere to the parallelism of social and economic benefits.