Application Of EVA Performance Evaluation In China's Electronic Manufacturing Industry

With the development of economy and the deepening of reform and opening,it becomes more and more important to evaluate the enterprise value accurately.With the continuous improvement and development of financial theory in our country,the idea of maximizing shareholder value as the development goal of the enterprise has gradually been generally accepted.when evaluating the enterprise value,we should make each index accurately reflect the value created by the enterprise for shareholders.therefore,EVA enterprise value evaluation method is widely used.Since 1990,the development of electronic manufacturing enterprises in China has made great progress,which has become one of the important indicators to measure the level of national competitiveness,and is also one of the pillar industries in China.In order to make the development of electronic manufacturing enterprises more competitive,it is necessary for electronic manufacturing enterprises to have a reasonable and scientific value evaluation system in the development.Therefore,in order to more accurately evaluate the value of electronic manufacturing enterprises,the construction of an EVA based value evaluation system of electronic manufacturing enterprises,to enhance the management,management and future development of electronic manufacturing enterprises in China is of great significance.This paper mainly discusses the electronic manufacturing enterprises as the research background,the construction of targeted EVA value evaluation model and related application problems.Taking EVA value evaluation method as the main carrier,based on the introduction of EVA theory and the analysis of the characteristics of electronic manufacturing enterprises,the EVA value evaluation model for electronic manufacturing enterprises is constructed,and the derived EVA enterprise value evaluation model is applied to the value evaluation of representative companies of electronic manufacturing enterprises.