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MBA论文_基于剩余收益拓展模型新能源动力电池企业价值评估以宁德时代为例

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文本描述
四川大学硕士学位论文
时代作为典型案例,应用剩余收益拓展模型对其进行价值评估。最后,
本文通过对比分析各种价值评估模型,明确了剩余收益拓展模型在新能
源动力电池企业价值评估中存在有效性及适用性。
本文通过研究分析发现,基于剩余收益拓展模型估计出的企业价值
与市场价值相差不大,这一研究结论具有较好的实践价值,一定程度上
弥补实务中使用传统方法评估新能源动力电池企业价值存在的缺陷,丰
富了新能源动力电池企业价值评估方法和手段。
关键词:剩余收益拓展模型;价值评估;新能源动力电池;杜邦分析
II

四川大学硕士学位论文
Research on Enterprise Value Evaluation of
the New Energy Power Battery Industry Based
on the Expanded Residual Income Model——
CATL Case
Major: Master of Finance
Postgraduate:Luo Weiqiao
Supervisor:Liu Yongming
Abstract: With the implementation of the plan of "thousands of new
energy vehicles in ten cities" in 2009, the new energy vehicle industry has
received widespread attention. As the "heart" of new energy vehicles, new
energy power batteries will step into the development of the highway. With
the continuous implementation of relevant policies, China's new energy power
battery enterprises will usher in faster development. “The 13th Five-Year Plan
for the Development of National Strategic Emerging Industries" puts forward:
"To build a globally competitive power battery industry chain. Cultivate and
develop a number of power battery enterprises and key material leading
enterprises with continuous innovation ability; In 2020, the power battery
technology level will keep pace with the international level, and the
production capacity will remain the world's leading ".In this context, the
whole industry chain undoubtedly has potential investment value. However,
as an emerging industry, new energy power battery enterprises face greater
risks and uncertainties. Therefore, it is necessary to find a suitable method to
evaluate the value of the enterprise, so as to provide reference for investment
decisions on new energy power battery enterprises.
III

四川大学硕士学位论文
This paper first introduces the development status of the new energy
power battery industry, and then takes the basic theory of value assessment as
the theoretical basis, sorts out the basic concepts and traditional evaluation
methods of enterprise value assessment, and analyzes and compares several
traditional methods of enterprise value assessment. By analyzing the
advantages and disadvantages of the traditional methods, the limitations of the
traditional value evaluation methods in the new energy power battery
enterprises are pointed out. Then the standard residual income model which
has certain application advantages has been introduced, the study shows that
the standard residual income is insufficient in the practical application and
draws lessons from the related academic achievements by using DuPont
analysis system for further optimization. It is more scientific and reasonable in
the value assessment process by introducing of the expanded residual income
model. Moreover, CATL is selected as a typical case to evaluate its value with
the expanded residual income model. Finally, this paper makes clear the
validity and applicability of the expanded residual revenue model in the value
evaluation of new energy power battery enterprises through comparative
analysis of various value evaluation models.
Through research and analysis, this paper finds that, evaluating
enterprises based on the expanded residual income model is similar to the
market value. This research conclusion is relevant valuable in practice, and to
some extent makes up for the defects of using traditional methods to evaluate
the enterprise value of new energy power batteries in practice. It enriches the
new energy power battery enterprise value evaluation methods.
Keywords : expanded residual income model; value evaluation; new energy
power battery;DuPont analysis
IV
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