Research On Eva Value Evaluation Of New Energy Vehicle Enterprises From The Perspective Of Social Responsibility

As new energy vehicle enterprises continue to research and develop and break through core energy technologies,new energy vehicles have been widely promoted,effectively reducing vehicle exhaust emissions,playing an important role in alleviating global air pollution and the shortage of non-renewable energy such as oil and diesel,and effectively helping to achieve the goals of "carbon peak" and "carbon neutral" in the new era.With the rapid development of the new energy vehicle industry,BYD,the leading company in the industry,is also facing many problems and challenges.At present,the subsidy and preferential policies for new energy vehicles ended in 2022,and various industries have begun to enter the new energy vehicle field.The competition at home and abroad is fierce and the potential competitors are becoming more and more dangerous.Corporations are in a period of great transformation and development.Under the new circumstance,a reasonable and useful value rating for new energy automobile ventures,and reflecting the effective value of the enterprise,is an ideal means to provide administrators and their investors with a science-based strategy to increase the value of the venture and enhance the ownership wealth.It is of great significance in practice and theory to study the value evaluation methods suitable for enterprises.This document determines the orientation of the research using the document research method,organizes the vein of studies,uses the metrics approach to build indicators for the evaluation of social responsibility,uses the factor analysis method to evaluate corporate social responsibility,uses the case study method to analyze the relationship between social responsibility and corporate value,and further analyzes the relevant theoretical basis for the evaluation of corporate social responsibility,and then analyzes the cost method,the market method and the from the perspective of the social liability factors that should be brought into the valuation of corporate value,and then analyzes whether the method of cost,profit and benefit is applicable to the assessment of the value of New Energy Vehicle enterprises.Among them,the EVA method reflects the internal value of the enterprise from the perspective of long-term development,eliminates the easily manipulated accounting project data,guides the managers to make scientific decisions,and is more suitable for the new energy vehicle enterprise value evaluation.Then,The weighted average cost of capital(WACC),a key parameter index,is modified by the standard deviation rate C.V,and an EVA enterprise value evaluation model considering social responsibility factors is established.By summarizing the research of previous scholars on the social responsibility evaluation index system,incorporating the assessment report on automotive social liability,the company’s social response performance was studied and social responsibility assessment indexes were developed based on specific industry traits,and factor based analysis was used to rate corporate social response.Using BYD as an illustration,the analysis of the assessment Model after the social Responsibility Factor is being introduced,and the study of the relations between CSR and Corporate Value.This paper innovates based on the characteristics of industry operation and development,and establishes corporate social responsibility evaluation indicators.Starting with the factor of social responsibility,the EVA corporate value evaluation model is modified and analyzed.The findings of the survey revealed that CSR elements should be integrated into the corporate worth rating scale.Based on the Stakeholders’ Theory,all of our key stakeholders make some kind of contribution of worth to the enterprise’s development and have an effect on its corporate value.The enterprise should assume the responsibility for all stakeholders and incorporate the social responsibility factor into the enterprise value evaluation;By studying the applicability of EVA enterprise value assessment method in new energy vehicle enterprises and taking BYD as an example,it is concluded that corporate social responsibility will bring positive effects to enterprises.