Research On The Enterprise Value Assessment Method Of The Third-party Testing Institution By DW Accounting Firm

Along with our country in October 1,2015 the implementation of the known history of the most stringent "food safety law" promulgated and encourage the introduction of the third party inspection and open government purchase service policy,the third party inspection agencies have increased.The development of the third party inspection institutions raises new requirements for capital raising,and how to raise funds under the premise of ensuring the balance of capital leverage is a problem that testing institutions must face.Similarly,as an investor,the problem is how to find a suitable investment platform,so that the investment will get higher returns.In the face of investing and financing problems,the evaluation is very important,how to reasonably reflect the value of the third party testing organization,you need for the current situation,the future development of enterprise,as well as the domestic and foreign trade situation,select the appropriate assessment methods,make more accurate estimates of the enterprise value.The enterprise value evaluation is to regard the enterprise as a business entity,evaluate its exchange value in the future transaction,and choose the major trading and business strategy with the principle of maximum value.This paper introduces and compares the commonly used methods of enterprise value evaluation,and introduces three basic methods of enterprise valuation,that is,assets law,market method and income method.This paper mainly introduces the assets method and income method.The author combines the features of enterprise third party inspection agency analyzed the firm based on the existing current assessment methods of the enterprise,and the firm to a third party institution of enterprise value evaluation as an example,the lack of analysis of the reasons,and puts forward the improved scheme and simulation results of the improved scheme.In the case,the process of parameter selection and the procedure of specific evaluation and calculation in the income method are emphatically demonstrated,which provides a useful reference for the enterprise value assessment,especially the value evaluation of the third party inspection institutions.Through the comparative analysis,the author thinks that the income method is more suitable for China's third party testing enterprise status evaluation method.Finally,the conclusion part points out some shortcomings in the study and the prospects for future research.