Based On ESG Perspective To Research On Value Evaluation Of Characteristic Town Projects

Under the background of rural revitalization and green development,Chinese characteristics towns were born in line with the times.Under the vigorous promotion of the government,Projects of Chinese characteristic town is in full swing.Taking the integration of"production,life and ecology"as the development path,taking the road of sustainable development.ESG is a new concept of sustainable development focusing on environmental,social and governance^[22],which has emerged and been widely used nationwide,putting forward new requirements for asset valuation.This thesis uses the characteristic town project as the evaluation carrier to study the value of the characteristic town project from the perspective of ESG,which has theoretical and practical significance.This thesis summarizes the research status of characteristic town projects,ESG theory and application,and project value evaluation.Through policy interpretation and data collection,the development status and problems of characteristic towns,the development mode of characteristic town projects are clarified,Meanwhile,the ESG factors of characteristic town projects are analyzed accordingly.This paper uses the DCF model to evaluate the value of the characteristic town project,affects the cash flow of the project by compiling the ESG factor adjustment coefficient,and introduces the ESG framework into the value evaluation model by adjusting the project cash flow.This thesis uses the case analysis method to test the construction model,and the data of the characteristic town project involved in the case is composed of public data collection and hypothetical parameter substitution,Comparing the traditional perspective with the ESG perspective,the latter one can better reflect the overall value of the project.Project value evaluation appears in project decision-making,project investment and financing,etc.,this thesis aims to introduce a new research perspective for the value assessment of characteristic town projects,and provide more scientific evaluation results for the government and private parties,and help them make reasonable judgments on target projects,then provide new evaluation ideas for similar projects and related asset valuation references.