The Research On The Financial Assets Value And Its Assessing Approach

Financial Assets is an important component of the national wealth to enter financing and produce, the trade of the financial assets is frequent and important increasingly in the economic life, and financial assets value assessment is foundations of the trade of the financial assets. So, the author has introduced the survey of financial assets value assessment briefly , and study more systematically to financial assets and its value , do the deep discussion to the essence , source , forming process and influence factors of the value of the financial assets mainly. On the basis of the thing that makes research of the quality to the financial assets , and then calculates the respect of its quantity accuately, it is undoubtedly a very challenging job.Starting from angle of the calculating the financial assets value, on the basis of comparing three kinds of assessing methods (the law of cost , current value law , market price law ) dailily, the author finds that there are more limiting conditions when operate concretly in the individual assessment method , and every method has defect in various degree, through analysing deeply and comparing synthetically, the author introduces Analytical Hierarchy Process(AHP) to financial assets assessment, namely ,by setting up AHP model, assessment value that individual method calculate is unified in a model (comprehensive assessment model), can solve the comprehensive problem of several assessing methods well. This makes the comprehensive assessment model that structured newly scientific in theory; In assessing practice ,the comprehensive assessment method reduces the one-sidedness that the individual assessment method brings to a certain extent, thus improve the accuracy assessed.Have done financial assets value assessment in theory and after assessing the research on the method , the author regards accounting statement of Minsheng Bank as the research object to do the positive research, the real example course has reflected the authenticity of the result and effectiveness of the evaluation process.Finally, from establishing the correct value assessment idea, perfecting and developing the theory and method of financial assets value assessment ,reinorcing the informational management of financial assets, the author discusses the countermeasure research which perfect value assessment of financial assets of our country, offers decision support for investing in the financial assets.