Research On Enterprise Value Evaluation Of Dabeinong Based On EVA Model

Enterprises are the product of the development of social productive forces to a certain level,the important creators of social wealth and the promoters of social progress.With the development of the economy,the acceleration of the globalization process and the intensification of competition,the organization of enterprises has been continuously enriched,resulting in an increasing number of economic activities such as financing decisions,investment analysis,mergers and acquisitions,and bankruptcy liquidation.The objective and fair judgment of value has attracted people's attention.In this context,the theory and method of value evaluation of enterprises are also innovating.In the entire national economy,as the most basic market entity in the agricultural industry,agricultural enterprises are the main force for realizing agricultural modernization and the main member of participation in international market trade.China has always attached great importance to agricultural development.Every year,the No.1 Document of the Central Government focuses on the three rural areas.In recent years,the Chinese government has proposed a rural revitalization strategy.Agricultural enterprises will inevitably undertake the historical mission of revitalizing the rural economy,adjusting the agricultural structure,and driving farmers to increase their income.Therefore,the assessment of agribusiness can help us to objectively view the value of agricultural and agribusiness,and explore the problems that may exist in the enterprise itself,so as to find ways and means to enhance the value creation ability of agricultural enterprises,and help agricultural enterprises achieve Continue healthy development.This paper first introduces the background of the topic,discusses the purpose and significance of selecting and evaluating the value of agricultural enterprises,and then explains the research ideas and research methods used in the research process,and explains the innovation of the paper.Then comprehensively analyzed the research trends of agricultural industry and enterprise value at home and abroad.Foreign research on agriculture started earlier,mainly concentrated in the macroscopic field,and domestically concentrated in the microscopic field.In terms of corporate value assessment,foreign research starts with the theory of capital value,to the well-known capital asset pricing model,and then to the economic value added assessment method.Domestic research started late.The preliminary research mainly draws on the research results of the West.Under the influence of foreign scholars,China's research on evaluation and management of EVA model indicators has increased.EVA indicators have been gradually promoted as evaluation enterprises,but they are specifically targeted at agricultural enterprises.The theory of valuation of value is relatively lacking.Secondly,this paper focuses on the characteristics of agricultural and agricultural enterprises,pointing out that the uniqueness of the economic reproduction process originating from agriculture and the natural reproduction process determines that the value of agricultural enterprises must take into account the business decision-making and operational capabilities of enterprises.The influence of general factors such as corporate culture,strategic management and core competitiveness of enterprises must also take into account some non-economic factors that are currently difficult to quantify.Therefore,the evaluation of the value of agricultural enterprises is special.Therefore,after comparing and analyzing several most recognized enterprise value assessment methods,this paper proposes the economic profit discount model under the income method,that is,the EVA method is more in line with the characteristics and development requirements of agricultural enterprises.And the improvement in EVA performance is associated with an increase in the value of agricultural companies.Finally,after a comprehensive introduction to the EVA assessment model,this paper takes the Dabei agricultural value assessment as an example for empirical analysis,and analyzes the evaluation results in depth,and proposes specific measures to improve the EVA performance,hoping to use this as the future of other agricultural enterprises.Development provides reference,and it is hoped that it will attract everyone's attention to the development of agricultural enterprises and promote the healthy development of agricultural enterprises.