Study On The Asset Valuation For The Purpose Of Asset Devaluation Test

With the rapid development of China's economy,the capital market has been continuously improved,and the requirements for financial reporting have increasingly tended to reflect the true value of economic entities rather than the value of book costs.Concern over the balance sheet has gradually exceeded the focus on the income statement.The changes of accounting standards reflect the development process of accounting information users' requirements for accounting information.New concerns show that with the development of economy scale and science and technology,people are paying more and more attention to changes in asset values.In order to adapt to changes in the economic environment and information needs,fair value has been widely used in national accounting standards.The initial value or subsequent calculation of assets is increasingly based on the present value of fair value and future cash flow.The professionalism of asset valuation in value measurement has led to its wide application and discovery of fair value.China's fair value measurement system is not perfect.Difficulties in asset impairment testing by companies have led to a continuous increase in the demand for assets impairment assessment business.Under this realistic background,this paper first elaborates the causes of asset impairment assessment,which is based on the purpose of assessing asset impairment testing for the purpose of evaluation and transaction-oriented assessment,defining the elements of asset impairment assessment,and introducing the theoretical basis of analytic hierarchy process.,laying the foundation for the full text theory;followed by describing the status quo of China's asset impairment assessment business,summarizing the current main methods and pointing out their limitations.Finally,through the analysis of Xupu Chemical Industry Co.,Ltd.,the feasibility of the AHP integrated into asset impairment assessment was explored.Based on the Analytic Hierarchy Process(AHP)method for the optimization of asset impairment assessment methods,the assessment results are obtained.Through the study,this paper believes that the evaluation results based on the method optimization of the AHP approach are closer to the real value,but the expansion of the assessment business for the purpose of asset impairment testing still needs to be strengthened in many aspects,such as: the establishment of the assessment database is promoted.Build a multi-agency case library sharing platform;strengthen assessment and accounting,audit industry communication;improve the quality of asset appraisers.