Method Of Enterprise Value Assessment Based On The Comprehensive Fuzzy Theory

Enterprise value is the sum of value based on the existing profitable ability and potential profit opportunities. In order to better provide decision support to managers and investors and have a fair analysis and measure of the market value of enterprise, we need to seek a fair and reasonable method of enterprise value assessment.In our country, we always use replacement cost method to analyze the enterprise value, and then use income method to verify. In foreign countries, they always use the market method and the discounted cash flow income method. But these methods have one point in common that all these methods provide an analysis in certain conditions and rely on the financial data. But in real world what the decision makers face is uncertain, and many factors are unable to quantify. Therefore, the problem of enterprise value analysis under uncertain conditions should be solved.In view of the above problems, according to the comprehensive fuzzy analysis method, this paper builds a enterprise value analysis model based on the comprehensive fuzzy analysis method. Because the enterprise value analysis has obvious fuzzy nature, in order to get more reasonable and satisfactory results, The model is based on the theory of fuzzy mathematics, using membership as a bridge, transforms the uncertainty into deterministic in form, and fuzziness will be quantified, thus we can use traditional mathematical methods to evaluate and analyze the enterprise value. At the same time, this model using AHP method constructs the multilevel index system, and reflects the much angle, many factors three-dimensional way of thinking about the development of things.Finally, the article carries on a empirical test through analyzing the enterprise of Saiweizh. From the test results, we conclude that the model of the analysis of enterprise value, based on the comprehensive fuzzy analysis method, has strong operability and validity.