Research On Corporate Value Evaluation Of GM Company Based On EVA

With the development of science and technology,the popularization of communication technology and the concept of "Internet of Things+",the rapid development of 3G,4G and 5G has brought the communication industry into Investors'eyes.On the one hand,for high-tech communication companies,the development cycle of the industry is quite different from that of traditional enterprises.On the other hand,enterprises themselves can not make the right decisions based on their own value.This also means that It is urgent for telecommunications high-tech companies to find appropriate evaluation models to evaluate the value of enterprises.This paper uses EVA evaluation method to evaluate the value of GM company,hoping to help enterprises find their strengths and weaknesses,and lay a solid foundation for the good development of enterprises.This paper is divided into six parts.Firstly,the introduction studies the significance of EVA to enterprise value evaluation under the background of rapid development of science and technology from both theoretical and practical aspects,introduces the current research situation at home and abroad,and expounds the research methods and significance,including theoretical and practical significance.The innovation of this article.The second part introduces the theory of enterprise value evaluation and EVA,the meaning of enterprise value,the evaluation method of enterprise value,the establishment of evaluation model of EVA and accounting adjustment items.It also introduces the cash flow discount method in traditional evaluation method and the two-stage development model in EVA model.The third part gives a brief introduction to GM company,and uses cash flow discount method to calculate the enterprise value of GM company.It is feasible for GM company to use EVA to evaluate the enterprise value by analyzing the development of GM company.The fourth part will focus on the application of EVA to evaluate the corporate value of GM company,get the corporate value of GM company,and compare the value of' the stock price of GM company based on the company's share price and cash flow discount method.The fifth part will provide corresponding suggestions for GM company based on the results of previous calculations.