A Case Study On The Assets Evaluation Of GR Company

With the continuous development of economy and the further acceleration of the process of globalization,asset reorganization and M&A are becoming more and more active in the fierce market competition,which has become an important way for enterprises to seek vitality and realize development.Asset reorganization,M&A,enterprise investment and financing decisions are all related to asset evaluation,through asset evaluation,the two sides of the transaction can obtain relatively real and reliable evaluation results,so as to make relatively rational decisions,reduce the risk of investment and financing.At the same time,during the "Thirteen-Five" period,China is in a critical period of economic transformation and development,and while full of opportunities can be grand,it is also faced with many serious challenges of risk.Under the current situation,whether it is to play the decisive role of the market in the allocation of resources,or to better play the role of government in the allocation of resources,asset evaluation can help them from a professional point of view.On the basis of studying relevant literatures at home and abroad,this paper combs and summarizes the related concepts and theories of asset evaluation.Under the guidance of the relevant theory,using case analysis method,taking GR company assets evaluation as a case,by reviewing its evaluation background,evaluation content and evaluation results,in-depth analysis of its existing problems,including the unreasonable choice of housing building evaluation methods,the choice of land use right assessment method is not appropriate,The determination of the new rate of vehicle site survey is not prudent,the project leader evaluation Plan is not well established,the evaluator verification work is not due diligence,the evaluation organization quality control system is not perfect.In this paper,some suggestions for improvement are put forward in view of the problems existing in the evaluation cases,including the use of market method to improve the evaluation of housing buildings,the use of market methods to improve the assessment of land use rights,the improvement of the method of determining the new rate of vehicle site exploration,the formulation of strict evaluation plans,due diligence to perform verification work,In order to improve the accuracy and reliability of GR Company's asset evaluation results.