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随着资本市场的发展和市场经济的规范,企业投资的行为增多,许多投资者为了获得超额的利润,寻找机会投资具有价值的企业。与此同时,企业为实现自身价值最大化,扩大经营,筹资融资等目的,也越来越注重企业的发展,评价企业价值的行为变得空前重要。本文应用基于调整后的会计科目的 EVA理念来评价内蒙古伊泰集团煤炭股份有限公司的股票价值,从而计算分析得出伊泰集团的股票价值高于还是低于市场价格,是否值得投资者投资购买。并提供给企业和投资者真实的信息和价值,使更多的人了解伊泰集团的目前发展状况。
With the development of capital market and the standardization of market economy, the behavior of business investment has increased. Many investors look for opportunities to invest in valuable enterprises in order to obtain excess profits. At the same time, in order to realize their own maximization of value, expansion of business, financing and other purposes, enterprises are also paying more and more attention to the development of enterprises. The evaluation of the value of enterprises has become more and more important. This paper applies the EVA concept based on the adjusted accounting subjects to evaluate the stock value of Inner Mongolia Yitai Coal Group Co., Ltd. to calculate whether Yitai Group’s stock value is higher or lower than the market price and whether it is worth investing by investors . And provide real information and value to enterprises and investors so that more people can understand the current development of Yitai Group.