Value Assessment Of The Peony Anti-season Push Technology Of Luyuan Company Based On The Income Present Value Method

In order to get the long-term development in the competitive market, enterprisesconstantly chase the science and technology innovation, increase investment intechnology development, develop the new technology, or purchase the technologyassets constantly in the case of without the strong technology research anddevelopment abilities, or take the means such as investment, enterprise merger,acquisition and reorganization, in order to gain a competitive advantage. In thiscontext, it requires the reasonable value of the technology, technical valuationindustry is randomly generated. To estimate the technology, it is also the need ofpromoting the transformation of technological achievements and the requirement ofthe market economy development.This article is under the commission of luyuan company, based on the specificevaluation purpose, to entrust enterprise valuation of the assets value assessment. Inthis paper, according to the characteristics of the evaluation object, we use the methodof income present value which is commonly used in practice to evaluate the value ofthe proprietary technology, and we get a realistic evaluation value. We do this is tohelp luyuan providing some references for the preparation of financial statements.This paper first clears the theoretical basis of the research, summarizes the basicconcepts of technical assets and three kinds of traditional evaluation method, and thenemphatically introduces the parameter selection problem by using the income presentvalue method in practical application. Next, the evaluated enterprise valuation objectare introduced, and we do some analyzes, just as the market analysis. Then, accordingto the evaluation process, we determine the assessment purpose, the base date and theassumption of the assessment etc. We then use the income present value model to getthe value, determine the specific parameters in the process, such as the prospectiveearnings, the earning periods and the discount rate, etc. In this paper, we then obtainedthe premise conditions of the assessment. The last, we summarize the full text, andgive the suggests of the insufficient.