Enterprise Value Assessment Of The Value Of The Type Of Selection Problem

Business valuation began with the development of the property market. It is an important constitution in the asset valuation. At present, the research in enterprise value pays attention to establish and analyze the valuation model of the enterprise value, but ignore the research in value type concept. Because people have different comprehension and notions to the value, as well as having different ideas for business valuation affairs, it becomes the key point to the relevant what kind of value standard should comply with. It is necessary to define the character of value that is to be evaluated while carrying on business valuation, to choose the correct value type. But in the business valuation practice, not a few professional property valuation personnel are still lack the definition of the value type. They can't accurately choose and use the fitting value type, this can't make they accurately understand the enterprise value, restrict the operation of business valuation. On the other hand, as a client of business valuation, the user of enterprise valuation results usually know few about the concept and functions of value type, and thus it may produce a condition of misunderstanding and misapplication of enterprise valuation results. The various problems that are relevant of value type in business valuation work, have already seriously influenced valuation personnel to get the enterprise value correctly. Therefore, it is necessary to make further analysis about the problems of value type used in evaluating to the enterprise value, find out the basic reasons of the value type chosen problems, and put forward a problem-solving way, give the way of thinking to choose value type in the business valuation.This text regards theories research as principle, at the angle of business valuation to do an analysis and summary to the problems which are made from the use of value type, and give suggestions. This text begins from the decision theories of the enterprise value, analyzed the influence factors of value analyzing result, and then deriving the decision factors of the value type. It contains the particular valuation purpose, market condition and enterprise itself. With the information about using value type that collected by Chinese Asset Society, analyzing the problems about value type, it summarized the basic of the value type chosen problems and its origin. According to the origin of the problems, it suggested some aspects of the value type theories which should be perfected. Finally, discussed a business valuation need to consider several relation problems with the value type of the fitting choice. It should consider the condition about evaluates particular purpose, market condition and business enterprise itself, in order to really settle the problems to get the reasonable value type in business valuation.The innovation of this text: Make use of the value type theories to the business valuation; provide an idea for using value type accurately. The problem of value type choice mainly lies in the misunderstanding and the effects from the external factors; Aim at a few kinds valuation purpose that the business enterprise often appears in the valuation, analyzed the relationship of valuation purpose and value type; Particular valuation purpose, valuation method and value type isn't one-to-one relationship.