With the complete transformation of economy and the continuous improvement of the capital market, China's enterprise management mode is gradually realized in line with international standards. Between on the one hand, the enterprise merger, reorganization, equity transfer and other activities is becoming more and more active, as the basis of deal pricing and basis of enterprise value evaluation is more and more attention. Establish perfect modern enterprise system, on the other hand, value management concept also gradually accepted by the broad masses of Chinese enterprises. Enterprise value assessment as a value management performance indicators, also increasingly highlights its importance. Enterprise value assessment in China started late, mainly borrowed from western the development of the theory and method of gradually rise, because the time is short, but also in the economic environment, capital market is not perfect enough. So really suitable for our country enterprise value evaluation theory research, practice, or in a long-term exploration. Animation industry is an emerging cultural industries, developing rapidly worldwide in recent years. China's animation industry in the initial stage, but development speed, wide space, animation products extension in expanding, has formed a complete industrial chain. Animation industry's enterprise value are also increasingly attention by investors. This article through access to sort out the foreign classical theory on the basis of enterprise value, serious analysis of the current system which has been widely applied on the international enterprise value assessment methods, and analyzes a variety of methods, according to the characteristics of the animation industry, finally chose the EVA economic value added method, assess the value of case company. In the evaluation process in the case company, this paper adopts normative research method, shows the whole process of enterprise value evaluation, and will assess result and appraisal base date case company stock closing price comparison, finally the "free cash flow method" is adopted to EVA method of evaluation results for validation, with the actual market value and evaluation results quite close to the results, so as to prove the value of EVA method suitable for the animation enterprise growth characteristics, can effectively reflect the animation enterprise's value.