An Application Research On Income Approach Evaluation Of The Machinery And Equipment Enterprise

With the continuous development of economic globalization,China's economy is booming and capital market is becoming more and more active.In recent years,due to domestic policy guidance and market integration will increase and the investor's investment concept transformation,to the enterprise's intrinsic value,and between the enterprise merger activities such as capital also gradually increased.As an important part of the capital market,the enterprise's status as an investor in the market economy has been clarified,and the value of the enterprise has become the focus of public attention.The enterprise value is the embodiment of the enterprise's overall ability,and the enterprise value maximization is the ultimate goal of financial management.At the same time,enterprise value assessment is an important premise of enterprise investment decision,and also an important basis for business decision-making.Therefore,the reasonable evaluation of enterprise value is very important.As the foundation of China's national economic development,the machinery industry is closely related to many industries,such as construction industry and coal industry,which also affect the long-term development of China's economic construction.To realize the development of the machinery industry,the introduction of capital and technology is indispensable,and whether it can accurately reflect the enterprise value is very important for the successful introduction of technology and investment?Investors make investment decisions based on the results of enterprise value assessment,combined with industry outlook and market environment.The evaluation of enterprise value based on revenue law provides an effective basis for investors' choice and points out the direction for the development of the company.The income method provides a reasonable reference for investors' investment activities and is also more suitable for the valuation method of investment activities.Income method as one of important methods in enterprise value assessment,compared with the cost method pay more attention to enterprise's future development ability,is based on now,look to the future of the method,can be more real,more accurate enterprise,the price of the principal of the reaction,also for the enterprise development and evaluationin this paper,a new train of thought and ways.However,due to the late start of enterprise value evaluation in our country,the income method has been introduced in a short time,resulting in a weak theoretical foundation and imperfect system.And capital market in China is not perfect,which leads to the income method,there are some problems in the evaluation process,so in this paper,based on the machinery and equipment industry,combined with the company's financial data,find out the problem of income method and put forward the improvement opinion.Firstly,this paper analyzes the different methods of enterprise value evaluation,and then analyzes the applicability of the income method in the mechanical equipment industry by combining the characteristics of the mechanical industry.Secondly,based on the assessment of ZC mechanical equipment company earnings method is used in Inner Mongolia,on the one hand,it is concluded that the value source of ZC mechanical equipment company of Inner Mongolia,and put forward Suggestions to improve enterprise value through;On the other hand,according to the evaluation process,the paper puts forward the problems existing in the process of enterprise value evaluation,and puts forward Suggestions for improvement.