Estimates of the value of the enterprise in modern conditions are a relevant issue when selling the enterprise, during its merger and deepening, when determining the stock price for investors, when distributing the inheritance or when solving other issues. For any enterprise, it is important to assess the value of the enterprise in order to ensure its further effective functioning. The purpose of the article is to determine the role of information flows in assessing the value of the enterprise in conditions of uncertainty and making the right management decisions. The object of research of this work is the process of forming information flows regarding enterprise value estimation, the subject is theoretical aspects of enterprise value estimation. Methods of research are methods of cognition, synthesis, generalization, systematization. The article reveals the importance of the role of information flows in assessing the value of the enterprise for making management decisions. It has been found that estimating the value of an enterprise is a complex process, and it is influenced by many factors. Some of the main cases where the business value can be assessed have been identified, which has given the authors the opportunity to supplement them at their discretion. It has been proven that information flows, which consist of certain information, play a significant role in estimating the value of an enterprise. The key differences between document flow and information flow are proven, which consist in a broader concept of information flow and its relationship with the external environment. It is proposed to more carefully select information regarding the assessment of the value of the enterprise and carry out its qualitative processing for making objective management decisions. Thus, the assessment of the value of the enterprise is an orderly, purposeful process of determining the economic value of the business in monetary terms in the conditions of a specific market and in real time. This process can be important when selling a business, in mergers and acquisitions, when determining the share price for investors, when distributing an inheritance, or when solving other issues related to the ownership of the business. Prospects for further research related to this problem will be directed to the study of modern approaches to estimating the value of an enterprise based on information flows, which is considered in this article. The practical value of the conducted research lies in its subsequent use to estimate the value of the enterprise.