The Process and Function of Enterprise Value Evaluation under Fair Market

Abstract

On the issue of enterprise valuation, Chinese scholars have made many explorations, and the research results are quite rich. Specifically, most scholars in China have conducted valuation research on the value of different enterprises in different industries through various valuation methods, and have verified, evaluated and improved various valuation models and methods. The related research focuses on the specific valuation methods, mostly involves the empirical research of specific cases, and only a few scholars conduct normative research on enterprise valuation. Therefore, based on the combing and integration of previous studies, this paper further explores the essence and function of enterprise value evaluation under the fair market.