The Value Evaluation Of SKZY Company From The Perspective Of M&A

With the continuous development of market-oriented economy,China has become the second largest economy in the world.As well as the various forms of investment among enterprises is ever increasing,the scale of investment is getting larger and larger,and M & A activities are also becoming more frequent.Nonethelessr,both sides of M & A often have deviation due to the selection of evaluation methods and the recognition of evaluation value.Although there are many evaluation methods value of M & A,some evaluation methods are not recognized because of some reasons.In addition,the key process of M&A is value assessment of the target enterprise.EVA value evaluation model has been gradually recognized in recent years.In the evaluation,it focuses on the evaluation of the future performance of the enterprise,balances the interests of both sides of the merger and acquisition,which leads to the recognition of the evaluation value by both sides and promotes the sound development of the merger and acquisition activities.This paper primarily takes the case of SKZY company's merger and acquisition as an example,takes the balance of interests of both parties in the process of merger and acquisition as the main line,utilizes EVA value evaluation model,determines the applicable model through the prediction of the future development of SKZY company's industry,and then compiles the financial data of SKZY company in the future through the prediction,so as to obtain the value of SKZY company in the merger and acquisition.At the same time,the feasibility of using EVA value evaluation model in pharmaceutical industry is discussed,and the enlightenment based on EVA value evaluation is put forward.