| Nowadays,China has gained rapid development in the aviation field,the existing scale of China’s civil aviation industry has become the second largest in the world,the existing scale,system,talent,security and other aspects compared with the past progress.But at present,China’s aviation enterprises are greatly affected by economic fluctuations,the overall competitiveness is relatively weak,mainly by the rapid development of high-speed railway,the market share is shrinking.Shenyang Taoxian International Airport,as a public transportation infrastructure,plays an important role in promoting the development of the northeast regional economy,and has also created great social value.However,there is a certain one-sidedness in the current scheme to evaluate the enterprise value of civil airports,which does not refle ct the creative ability of enterprise value in a true and comprehensive way.Therefore,civil airport enterprises need a new enterprise value assessment program to conduct a comprehensive assessment.Based on the theory and method of enterprise value assessment,combined with the specific practical cases of Shenyang Taoxian International Airport,this paper makes comprehensive use of literature research,case analysis and investigation and research methods,and analyzes the relevant data of the operating performance of Shenyang Taoxian International Airport,elaborates the current operating status of the company,designs and calculates the EVA index of Shenyang Taoxian International Airport between 2014 and 2020 based on the EVA performance evaluation model,and evaluates its performance.To determine the trend of decreasing enterprise value year by year and the conclusion that it is not conducive to the long-term and stable development of enterprises in the future.Combined with DuPont analysis,the driving factors of enterprise value are broken down,the drivers are sensitively analyzed,the key drivers are obtained by analyzing the data,and the value strategy is put forward for the key drivers from adjusting and optimizing the asset structure,reasonably reducing operating costs,improving the core competitiveness of the enterprise,and improving the enterprise’s ability to resist risks.Finally,the conclusion of this paper summarizes and puts forward the shortcomings of the research,hoping to provide some reference value for the enterprise value research work of China’s civil aviation enterprises. |