基于模糊物元-PFM期权模型的新能源电池企业价值评估——以欣旺达公司为例

New Energy Battery Enterprise Value Assessment Based on Fuzzy Object Element-PFM Option Models—Taking the Example of Sunwoda Company

摘要: 随着绿色经济的发展和国家双碳政策的推动，新能源汽车产业得以高效高质量发展，带动全产业链条迎来广阔市场前景。作为高度相关的新能源电池行业，是我国能源结构转型和新型电力系统至关重要的要素。其有关企业的发展为国家和社会所高度重视，然而大多数企业往往处于发展期，企业投入和经营风险都较大。因而，各企业更需要一个行之有效的模型进行价值分析，找准定位以求更好发展。本文采用模糊物元分析法融合PFM期权模型，构建模糊物元-PFM期权模型对案例欣旺达公司进行企业价值评估。本文期望探索出适用于新能源电池企业价值评估的新型模型，并能够为行业及企业的价值管理与评估提供相关参考。

Abstract: With the development of green economy and the promotion of national dual-carbon policy, the new energy automobile industry has been able to develop efficiently and with high quality, driving the whole industry chain to usher in a broad market prospect. As a highly relevant new energy battery industry, it is a crucial element in the transformation of China’s energy structure and new power system. The development of its related enterprises is highly valued by the state and society, however, most of the enterprises are often in the developmental stage, and the enterprise investment and business risks are greater. As a result, enterprises need a proven model to analyze their value and find a better position for better development. In this paper, we use the fuzzy object element analysis method to integrate the PFM option model, and construct a fuzzy object element-PFM option model to evaluate the enterprise value of the case of Sunwoda Company. This paper expects to explore a new type of model applicable to the value assessment of new energy battery enterprises, and can provide relevant references for the value management and assessment of the industry and enterprises.