The Study and Application on the EVA Valuation Model in Little Swan

With the rapid development of the socialist market economy, the behavior of corporate restructuring and mergers will be more and more, scientific assessment of the value of companies has become an important activity. In this paper, in-depth study of the general principles of business valuation and methods based on the acquisition of little swan to the United States, for example, the use of EVA method business valuation, obtained United States and the acquisition of little swan is a good value for money conclusion, the listed the company´s other acquisitions have a higher reference and the reference value.