Enterprise Bankruptcy And Reorganization Value Assessment Method

Bankruptcy reorganization is a product of the development of a modern market economy, both as large-scale socialized production and the economies of scale inherent requirements, and the result both of the market mechanisms and competition. With the economic globalization, domestic enterprises will face more intense competition from transnational corporations, which is bound to a lot of domestic enterprises eliminated by the market in the competition, and go to bankrupt. Since June 1,2007 with the implementation of the " Law of the PRC Enterprise Bankruptcy", bankruptcy reorganization was firstly introduced, at the same time the state pay more attention to bankruptcy reorganization.There will be more bankruptcies filed for bankruptcy reorganization, and hope to obtain re-existence.In this paper, The research for bankruptcy reorganization value of the business assessment methods based on operational value theory, social policy theory, theory, share a common interest theory, the Pareto equilibrium theories. Based on the company's existing valuation methods and theories system combinated of the special nature of bankruptcy business this paper want to build enterprise value applicable to such assessment methodology. From the quantitative point of view, this article defines the value of the bankruptcy reorganization restructuring and the difference between earnings and liquidation proceeds and proceeds of these two assessment methods for the premise, combined with qualitative indicators of factors,.from the quantitative and qualitative aspects of the bankruptcy. The value of the whole assessment to finalize a comprehensive assessment system.In this paper, the results can improve the bankruptcy reorganization valuation method for the creditors, the court and other relevant stakeholder assessment of the value of the debtor's reorganization to provide operational processes; and the academic study of similar issues can learn methods. The bankruptcy reorganization value assessment can provide an effective and scientific methodology.