A Research On The Situations From Application Of Business Valuation Standards

Business valuation is a comprehensive, diversified business assessment, involving the traditional assessment of real property, intangible assets, equity assessment. Meanwhile, business valuation involves the value of enterprise as a whole, the value of the stock shares in whole or in part. In July 1,2012, in reference to "enterprise value assessment guidance (Trial)"evaluation criteria re-released on the basis of the enterprise value appraisal standards is the normative documents to standardize and guide the comprehensive, diversified of the assessment service.Assessment of business diversification, the case involved the practical evaluation will be diverse, if not have the guidance documents, and then appraisers will not consider the all things which the Value evaluation involved and then the results will have an reasonableness of impact. The Business valuation guidelines contains six areas the general principles, basic requirements, operational requirements, evaluation methods, the disclosure requirements of the six areas, Supplementary and other companies engaged in the business valuation appraiser behavior norms.Firstly, compare and analyze the valuation principles between domestic and foreign enter prises. It makes the comparison on the basis of assessing the business trends,specific principle s and so on,according to this,we know that the asset valuation services of western developed c ountries are also changing from single Property valuation to Enterprise Value and Intangible a ssets and other assessment business directions. In addition to this,the Criterion system of enter prise valuation and specific Provisions contents are all worth learning by domestic principles. It also analyzed the relationships between our enterprise valuation principles and the principle s of accounting and auditing----enterprise valuation assessment and accounting and auditing a re mutual information based.Secondly, it focus on the issues of our enterprise valuation assessing principles in assess ment practical useage,and also studied the principles of the32th in enterprise valuation princip les for the consistency on discount rate and expected earning and also studied the 21st that the evaluators need to pay attention to the influence on enterprise value caused by mobility. And exist separately from the application of the criteria in question, the problem is not caused by an impact assessment of business brought in accordance with guidelines and specification s in the form of cases to be assessed by the business in accordance with the guidelines for stan dardized comparative analysis of whether or not the requirements in accordance with guidelin es to assess business importance.Then making reasonable suggestions on a reasonable and sta ndard application of enterprise valuation assessing principles.Finally,depending on the research, compared analysis of criteria for foreign companies and the combination of the value of the guidelines on the discount rate and expected return caliber consistency and guidelines on liquidity problems in the application specification, ratio nalization proposals, so that the value of the enterprise evaluation criteria can play an important role of norms and standardization.