企业并购绩效可借助一些方法加以评价,本文重点研究建立估价模型评价并购绩效。本文首先深入研究建立估价模型评价企业并购绩效的基本原理；在此基础上,通过对具体案例并购绩效实证研究进一步验证文中观点。本文认为建立估价模型、借助于EVA评价企业并购绩效是一种比较理想的方法。 The performance of M & A can be evaluated by some methods. This article focuses on the establishment of valuation model to evaluate M & A performance. In this paper, firstly, the basic principle of establishing the valuation model to evaluate the M & A performance is studied in depth. Based on this, the paper further verifies the perspective of the paper through empirical research on the performance of the specific case M & A. This paper argues that establishing a valuation model and using EVA to evaluate M & A performance is an ideal method.