The Value Evaluation Of Songcheng Performance Enterprises Based On EVA Model

With the rapid economic growth and continuous social development,the contradiction between the people’s growing needs for a better life and unbalanced and inadequate development has put forward new requirements for us.We should not only promote development and focus on the benefits of economic development,but also meet the people’s political,economic and cultural needs and steadily improve the quality of people’s lives.In order to meet the spirit of the masses of consumer demand,the state introduced a "national plan" much starker choices-and graver consequences-in "period of cultural development and reform," "much starker choices-and graver consequences-in" tourism development planning "," "much starker choices-and graver consequences-in" cultural tourism promotion project implementation plan,such as policy,to promote China’s cultural industry and tourism industry development constantly fusion,for economic development has injected new vitality.Until now,both the cultural industry and the tourism industry have developed innovative development modes,and "culture +" and "tourism +" have promoted the integrated development of tourism and culture.As one of the important sectors of the cultural industry,the performing arts industry has a broad mass base and a broad prospect.Under the background of the integration of cultural and tourism,the tourism performing arts industry has been booming thanks to the "tourism +" strategy.Tourism and performing arts take tourists as the target group,develop performing arts products and projects based on regional cultural characteristics,attract and retain tourists for secondary consumption,and bring economic benefits to the scenic spot.After more than 20 years of development,tourism performing art has become a cultural tourism industry more profitable important segment in the industry,with large scale,science and technology in the future,diversified development,capital pouring into tourism performing arts industry,the evolution of market structure will be continuously emerging,merger,acquisition and reorganization among enterprises,equity financing,tourism performing products copyright hypothecation,brand chain and other business gradually increased,to evaluate the value of tourism performing arts companies increased demand.Reasonable evaluation of enterprise value can not only provide reference for relevant economic behaviors,but also identify important factors affecting enterprise value in the evaluation process,so as to provide strategies for better development of enterprises.In this paper,the representative song cheng performing arts in the tourism performing arts industry is selected as the case study object to study the enterprise value.Song cheng performing arts is the leading enterprise of domestic tourism performing arts and the first one of Chinese performing arts.It mainly operates theme parks and cultural performing arts.Its development history has positive reference significance for the development of tourism performing arts enterprises.First of all,this paper briefly describes the background and significance of the research,summarizes the domestic and foreign research on EVA and tourism performing arts,and introduces the main contents and research methods of this paper.By studying the enterprise value assessment theory and songcheng acting characteristics of enterprise management,analyzes the applicability of the traditional enterprise value evaluation method,based on this,analyzes the using characteristics of EVA method,and combining with the characteristics of songcheng acting enterprise value,the improved EVA value evaluation model is established,and the model of songcheng performing arts value assessment,evaluation conclusion.Finally,based on the evaluation process of economic value added,this paper analyzes the value of song cheng performing arts and puts forward some Suggestions to improve the value of enterprises,including optimizing the capital structure,promoting the diversification of financing channels,optimizing the marketing mode and improving the innovation ability of enterprises.