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DH Firm's Asset Evaluation Method And Improvement Research In The Reform Of Public Institutions

Posted on:2020-02-23Degree:MasterType:Thesis
Country:ChinaCandidate:P ZhaoFull Text:PDF
GTID:2416330572983483Subject:Accounting
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In order to revitalize the Northeast,promote and promote the economic transformation and development mode,a number of institutions in Liaoning Province began to set up a system to form a group company,such as the Liaoning Ballet Group merged into the Liaoning Provincial Cultural Performing Arts Group,Liaoning People's Hall and other institutions into Liao Qin Group,Liaoning Provincial Party Committee Printing Factory and Provincial Government Printing Factory set up Provincial Publishing Group,etc.It is more worth noting that the core issue of the restructuring of public institutions into enterprises is to determine the value of state-owned assets fairly and reasonably.Determining the value of the overall assets owned by the institution will be the basis and key steps in the restructuring process.China is still in the exploration stage of enterprise's overall value assessment.The development of asset valuation theory is still immature.There are still many problems in the theory and method of enterprise value assessment.For example,relevant theoretical research can not meet the actual needs,and the evaluation method is not applicable to China's basic national conditions.Etc.These problems lead to the application theory of the evaluation,especially the evaluation method is difficult to adapt to the practice requirements of the reform,and the factors such as the limitation of the business level of the third-party asset assessment institution are likely to cause the evaluation value to deviate from its true value,which has caused it to a certain extent.Loss of state assets.Therefore,research and improve the asset evaluation methods of third-party professional asset appraisal institutions,improve the practice of asset appraisal,improve the quality of assessment,ensure that the fair value of assets is reflected in the true sense,provide a more comprehensive value reference for both parties,and maintain both parties.rights and interests.At the same time,it is also conducive to fully achieving the scientific allocation of state-owned assets of public institutions,enhancing the efficiency of the use of assets,and fully realizing the preservation and appreciation of assets.This article takes the DH firm's evaluation of the asset value of the institution(Shenyang WJ Service Center)as a case,and combines the evaluation object to adjust the basic requirements of the evaluation work and the guidance of relevant theories such as asset evaluation,and analyzes the DH firm to the institution.The problem of asset valuation in the process of restructuring into a company,the corresponding asset evaluation improvement method is proposed,and finally the simulation evaluation is carried out to verify and interpret such improved asset evaluation methods.It is expected that the professional evaluation agency will be more accurate in asset valuation during the restructuring of the institution.The land reflects the value of state-owned assets,and thus promotes the process of reform of public institutions in China.
Keywords/Search Tags:Asset valuation, Transformation to enterprise, Simulation evaluatio
PDF Full Text Request
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