Research On Value Evaluation Of New Energy Vehicle Enterprises

The 14 th Five Year Plan has established the field of new energy vehicles as a key strategic emerging industry,but this field is still in its early stages of development,with problems such as a wide range of technologies,high research and development costs,and insufficient market maturity constraining the development of the industry.In the fierce market competition,how to accurately measure the value of new energy vehicle enterprises has become increasingly important.At the same time,investors and asset evaluation institutions need to accurately evaluate the value of such enterprises to support their economic activities such as listing,financing,mergers and acquisitions.Therefore,how to solve the value evaluation of new energy vehicle enterprises has become an urgent issue in the current asset evaluation business.Based on this,this article analyzes the current development status of the domestic new energy vehicle industry,and determines the basic research content and framework for the value evaluation of new energy vehicle enterprises.By analyzing the characteristics and value sources of new energy vehicle enterprises,the focus is on exploring the existing asset value and potential profitability in the overall value of such enterprises,and clarifying the difficulties in evaluating the value of new energy vehicle enterprises.And when studying the selection of value evaluation methods,the applicability of four evaluation methods,namely market method,asset based method,real option method,and income method,was compared,and a value evaluation model based on DCF model and real option method was constructed.At the same time,in order to more accurately evaluate the potential profitability of such enterprises,fuzzy mathematics theory is used to improve the real option method and obtain a fuzzy B-S model.Finally,taking NIO Automobile as a case study,the DCF model in the income method and the real option method were used to evaluate the current and potential value of NIO Automobile,and a comprehensive comparative analysis of each model was conducted.The research results indicate that the constructed model can more reasonably evaluate the value of new energy vehicle enterprises,providing a new method and approach for the value evaluation of new energy vehicle enterprises.It has a certain reference value for enterprise managers,investors,and asset evaluators.