Enterprise Value Evaluation Research Of Jewelry Enterprises In Our Country

In recent years,with the continuous improvement of people's living standard,people's demand for consumer goods is not only satisfied with eating,wearing,living,traveling,but consumption in the direction of the further point to some necessities,such as jewelry.According to the Chinese jewelry industry association statistics show that by 2016,the mainland jewelry market turnover of more than 500 billion yuan.As people demand for jewelry products,all kinds of jewelry enterprise are emerging,and the development is more and more rapidly,competition is becoming more and more intense.Jewelry enterprise,is specialized in processing,the sale of jewelry etc.Jewelry business enterprises,not only refers to the jade products,including gold,silver jewelry,crafts,and other natural materials or other treasures.Properly assess the value of jewelry enterprise,can help jewelry enterprise managers to make effective management strategies and financial decisions,provide the basis for the management of the enterprise,and finally realizes the enterprise value increment.Asset appraisal industry develops later in our country,there is less than 30 years of history,to the enterprise value evaluation of the main draw lessons from foreign experience,is mainly used cost method in practical operation to assess the value of enterprise,in respect of the application of the income method,the estimator for different industry enterprise value evaluation method is lack of practical experience,especially for jewelry enterprise value evaluation,is not system applicable methods of research.This article firstly analyzes the current situation of the jewelry enterprise in China,and then combined with the characteristics of jewelry industry in China,choose the corresponding evaluation methods.In comparison of the market method,cost method and income method after the applicability of the jewelry enterprise,this paper argues that assess the value of jewelry enterprises by applying the method of income is more reasonable.Finally combining with the specific case of M jewelry enterprise,the application of income approach to M jewelry enterprise value evaluation,the evaluation process was described in detail,the conclusion,and verify the rationality of the method,provide a reference basis for jewelry enterprise value assessment,has a certain practical significance.