Research On Quality Evaluation Of Business Valuation Report

Valuation report,a final product of valuation work,is the valuation quality of the most concentrated reflection,But the valuation report by each valuation institution is different,Leading to asset industry problems.With the economic development and the continuous expansion of the capital market,The vigorous development of property-right exchange,merger and acquisitions,company listing offers an extensive application space for valuation,which play a more important role.Therefore,It is necessary to establish the index system of valuation report quality.So that the CPV firms are urged to strengthen its own service quality and provide high quality to the public.And it is of great significance to study valuation report quality evaluation.This article is divided into five parts.The paper first introduces the study background,aim,significance and frame,and systematically sorts out and reviews.Through the discussion of basic theory of valuation report,the influence factors analysis and feasibility analysis.Based on the literature review in this field and the legal regulation of valuation report elements to build the evaluation index system of valuation report quality,including three primary index and 19 second-index.Then use analytic hierarchy process(AHP)and combining with questionnaires to analyze the weight of each factor and the assignment,Considering the evaluation index of fuzziness and multilevel.Finally through uses of fuzzy and comprehensive evaluation to evaluate comprehensive quality,getting a quality evaluation index,which is the final evaluation score.At last,Through analyzing and assessing 501 business valuation report from 2006 to 2016,Researching assessment quality change trend in recent years,finding out the factors and the main problems,and giving view and Suggestions.the main results of research:(1)Build the quality evaluation index system of business valuation report;(2)In the method,the weights of various evaluation indexes are determined by AHP and valuation report quality is assessed by FCE..(3)According to the annual assessment of the spot check,quantitative analysis,Observing the change of the quality of the assets evaluation report and analysis in the perspective of long-term,The analysis provides the important reference for valuation report of quality supervision,and offer a proposal.