ANALYSIS OF THE BASIC THEORY OF BUSINESS VALUATION

assessing the value of a business is to consider it as a single whole, to conduct a comprehensive assessment of the overall fair market value of a business based on the condition of all assets it owns or owns and its overall profitability, to fully take into account various factors affecting the profitability of the enterprise, as well as to combine the macroeconomic environment and industry the background in which the company is located. With the development of the market economy and the capital market, theories and methods of business valuation have become an urgent topic that people are paying more and more attention to. This article discusses such theoretical issues as the current state of development, the purpose, objects of evaluation and types of values of corporate value assessment.