Research On Value Evaluation Of Private Vocational Education Enterprises Based On EVA Mode

The role of private education is becoming increasingly important as China's economic development transitions into a new traditional.In this context,policy changes as well as structural reforms in employment have become very important.In this context,policy changes and structural reforms in the field of employment have become very important.A number of national policies have been launched to promote vocational education and training and to "double reduction" the 2021 target is a major reform of education training industry,bring the development opportunity of private vocational education enterprise,is also the thorough restructuring of domestic education training market,to promote and optimize the existing pattern of education is of great significance.The complete reorganization of the domestic education and training market is of great significance for promoting and optimizing the current pattern of education in our country.The current national policy is to firmly advance job-related education and vocational training,to realize the diversification and targeted needs of all kinds of talent training,to achieve the diversification and targeted needs of various types of personnel training,and the future of the vocational education sector is very promising.In this paper,the situation and development trends of private vocational training companies are analyzed.Then,the traditional value assessment method and the EVA assessment method are introduced theoretically,exploring the rationality of EVA model for private vocational education compared with traditional value evaluation methods.On this basis,I determined the main accounting adjustment items under the EVA model based on the properties of private vocational education and the factors affecting it,the steps and methods for the model to calculate net profit,total capital and weighted average cost of capital are also given.Development of the EVA valuation model for private vocational education and training,the EVA model is verified by selecting Zhonggong Education as a case and selecting the financial statement data of the case company in recent years.Based on the analysis and comparison of relevant results,I believe that EVA model is effective in the valuation of private vocational education enterprises.Through the analysis and argumentation of theory combined with cases,I draw insights from the analysis of this article and make suggestions for constructing EVA models in private vocational training companies in the hope that they will provide ideas for future researchers.