Theory Research On The Valuation For Financial Report

To adapt the change of the economical environment,the development of valuation industry and our accounting guideline,in November 2007,the application of valuation for financial report(Trial version) had been published.This application has provided a standard guidance for this valuation business.But this application being published is for the current demand,little theory research has been done till now.based on that,the author analyses theoretically the necessary and the importance of the valuation for financial report step by step for the first of the time.Deeply discuss the convergence of the price system between valuation and accounting,and then come out a very important conclusion that the price system between valuation and accounting has connections.Based on that analysis,the author designs a theoretical framework of the valuation for financial report,and gives detail research on some relative theory like valuation approach,value types etc. especially add a theory of the bailer and the report user of the valuation for financial report in to the framework.At last,giving some suggestions on how to develop the valuation for financial report in China.