Harmonic Enterprise Valuation Science (HEVS): Volume I — Ontology of Valuation

Abstract Harmonic Enterprise Valuation Science (HEVS): Volume I — Ontology of Valuation (Working Paper v0.9)This working paper formally establishes Harmonic Enterprise Valuation Science (HEVS) as a foundational scientific discipline, distinct from applied economics, finance, or management science. It posits that enterprise valuation is not a discretionary practice governed by market sentiment or probabilistic modeling, but a lawful harmonic phenomenon structured by invariant axioms and ontological boundaries.Volume I: Ontology of Valuation articulates the "pre-relational" conditions necessary for valuation to exist, defining it as an intrinsic property of Identity Coherence rather than an emergent consequence of exchange. Through the derivation of seven Ontological Axioms—including Identity Precedence and Intrinsic Significance—this manuscript demonstrates that valuation processes must satisfy strict conservation laws to remain scientifically valid . Central to this framework is the introduction of SRVO-Prime (Self-Revealing Valuation Object), the atomic unit of valuation identity, and the Ontological Impossibility Boundary, a formal constraint system that delineates the specific conditions under which valuation becomes structurally incoherent. By treating valuation as a closed system of laws preceding application, this work provides the irreversible axiomatic ground for the subsequent Structure and Harmonic volumes of the HEVS Trilogy.