Research On The Evaluation Of Sanquan Food Enterprise Value Based On EVA

The maximization of enterprise value is the most companies’ goal. In order to make the potential investors in the securities market aware of the true value of enterprise, thus to make rational investment decisions, requires fair value assessment of enterprises. So in our country, the assessment of enterprise value will be more and more easily accepted by the people with the continuous development of economic market.Therefore after years of development,the assessment of enterprise value and the system of assessment in our country will adapted to the situation of our country. And the application scope of enterprise value is growing,the application can provide a basis for the investors in the stock market when they need to make investment decisions.This article mainly analyzes the research background of the evaluation of enterprise value, and then concludes the research purpose and the meaning of the evaluation of enterprise value,and expounds the research literature about EVA valuation method in the domestic and foreign,summarized the EVA characteristics of the academic research. This article through to the frozen food industry’s and the Sanquan Food industry’s present development situation and the analysis of their trend, combining the basic theory of EVA to evaluate Zhengzhou Sanquan Food Company’s value through EVA evaluation model,and analyzes the application of the result through comparing the value with the market value, and concludes that the causes of the differences, also analyzes the investment risk of the Sanquan Food company, and provides investment advice for the investors. Finally, the research conclusion and the limitation of the research are drawn, and the application trend of the EVA valuation method in the future trend is prospected.