B2C E-commerce Enterprise Value Evaluation Based On EVA

Electronic commerce enterprise is the most rapid development of enterprises our country at present, in recent years,our country is adjusting the structure of industry, re duce energy consumption per unit of GDP and the cost, improve the third industry in the proportion of national economy,electronic commerce which has more than seventy thousand one hundred million yuan GMV﹑indirect-drives employment population of nearly twenty million﹑has 417 million online users developed into a huge influence on social and economic development of the industry in a short span of more than ten years,it also will be the engine of economic development.China’s e-commerce develo pment is rapid, contribution to the economic development is more and more big, the electronic commerce enterprise value assessment is not only the fierce competition in the market demand of merger, acquisition and reorganization, it is also a corporate fin ance essential link, is the major basis of enterprises to make business decisions, the e nterprise value assessment, can make managers to better grasp the business conditions,to promote enterprise’s value has great role in promoting.This article selects EVA law to the B2 C e-commerce enterprise value assessment.First at home and abroad were reviewed systematically in the enterprise value evaluati on literature and the literature summary, pointed out our country deficiency in e-com merce enterprise value evaluation, which leads to the topic of this article, based on E VA of B2 C e-commerce enterprise value assessment;Then comparative analysis of Chi na’s e-commerce industry development present situation, and further to our country B2 C electronic commerce development present situation and future development trends ar-e summarized;Of enterprise value and the theory of knowledge, and summarizes the enterprise value evaluation method system, analyzing the applicability of the main met hods, state the reason for the selection of the EVA.E-commerce enterprise and enterprise value related theory analysis of lay theoreti cal foundation for the later, after the economic value added model involved in the for mula, parameter calculation and adjustment as well as the selection of coefficient of t he explanation, established a theoretical framework of the whole article, and finally w ith the instance of Dang development with economic value added model on the value assessment: the analysis of the development status of Dang and financial analysis, us ing financial data between 2011 and 2014 forecast from 2015 to 2020, the income st atement and balance sheet, and use the forecasting data of the years of economic val ue added, according to the enterprise value calculation formula to calculate the enterp rise value;Theoretical framework with evaluation instance, complete the evaluation pro cess, the analysis shows that the results of evaluation and put forward the B2 C e-co mmerce enterprise value assessment recommendations, finally summarizes research con clusion of this paper.