Relevance Of Asset Evaluation Of The Difference Between Financial Statements Information And Value Information

Mergers and acquisitions is an important way of the company’s rapid expansion, is the product of highly developed market economy. In the process of mergers and acquisitions, audit and assess the two intermediary industry will play their own professional advantage providing financial report and the evaluation report, the acquirer will confirm the transaction price on the basis of assessment value. So, whether assessment information has a strong correlation with the real value of the enterprise? Compared with the financial reporting information, the incremental differences embodied in what aspects? This article adopts the method of combining theoretical analysis and empirical analysis, the Shanghai and shenzhen A shares in2007-2007enterprise m&a events as sample, analysis the financial correlation between The report information, asset appraisal reports with market value of the stock after the resumption, it is concluded that assessment information and enterprise value has a strong correlation. Then, analysis the correlation the difference between the evaluation report and financial report with the value of enterprise, it is concluded that the investment real estate, long-term equity investments, fixed assets, intangible assets assessment have a strong correlation with the enterprise value. Based on these analyses, evaluation value is has a strong correlation with the value of the enterprise and the importance of fair value measurement model, and put forward suggestion of promoting method of measurement model, and, especially the investment real estate assets, long-term equity investments, fixed assets, intangible assets assessment should have reasonable assessment of the value-added space, in addition, put forward suggestion of reasonable value-added space.