Discussion For Enterprise Value On The Process Perspective

China’s economy has entered a stage of medium speed development, economicdevelopment will be mainly from quantity growth to quality growth, the competitionbetween the enterprises is increasingly fierce, has a strong competitive advantage ofenterprises will gradually in the competition to win, less competitive enterprises willgradually marginalized, has finally been merging by superior enterprises.For mergers andacquisitions, the price is reasonable is the key to affect the m&a success, thus to theenterprise valuation and influencing factors of discussion has a wide range of theoreticalsignificance and practical significance. The traditional study of enterprise valuation, toooften stay in the aspect of financial statement analysis, the lack of enterprise productionand operation and resources research, therefore the final analysis results are likely to befrom the enterprise reality, can’t really reflect the value of the enterprise. Therefore, thisarticle is from the perspective of process, and the enterprise income and the root causes ofperformance, trying to better reflect the true intrinsic value of enterprise.In this paper, starting from the study of enterprise value evaluation and businessprocess, the system combed the related literature at home and abroad to the research of theabove two problems, enterprise value assessment theory and method were reviewed, thethorough analysis and discusses the process of enterprise nature and features of the process,from a process perspective for studying the enterprise value are analyzed, and finallyfrom the process cost, process quality and process efficiency three point of businessprocess performance evaluation are discussed in this paper. In this paper, the developmentof enterprise value assessment theory research field of vision, but also there is not enoughelaboration and has such as lack of instance to support.