| In the field of enterprise value evaluation,DuPont analysis model and the financial index system represented by the return on net assets are the important criteria to judge the business results of enterprises,and also become the core goal and incentive foundation of enterprise managers.Internet companies rely on the emerging environment of the network environment,the value of growth and future potential to open up a new model of enterprise value growth.At present,China has invested less in the research of Internet telecom enterprise value,and has not yet formed a systematic evaluation model.The limitation of the traditional valuation model lies in ignoring the capital cost of the firm and can not fully reflect the full cost of the enterprise:the valuation system based on the traditional financial indicators will lead to the pursuit of short-term profit by the manager’s behavior,the use of earnings management and so on.Lack of entirety and objectivity.Therefore,the need to select a new valuation model for the valuation of Internet companies.EVA valuation model is to invest all the capital for the shareholders to create value as the core,taking into account the cost of capital and equity costs,in particular,the cost of equity into the valuation model,and Internet companies focus on equity investment in the characteristics of consistent.EVA is widely used by many well-known enterprises in the world,and it is of great significance to verify the effectiveness of the model in the evaluation of the value of China’s Internet telecom enterprise value and further verify the investment efficiency of capital market in China.Of the research topic.In this paper,the case analysis method and comparative analysis method are used to take the Suning Yun Shang Group as the sample,and the financial report information is used.The feasibility and reference significance of EVA in the evaluation of Internet telecom enterprise value is based on the evaluation results.The further development of Internet enterprise value assessment provides theoretical basis and case support. |