<?php
function value_reverse($array)
{
    $keys = array_keys($array);
    $reversed_values = array_reverse(array_values($array), true);
    return array_combine($keys, $reversed_values);
}

$a = array('a' => 'a1', 'b' => 'a2', 'c' => 'a3', 'd' => 'a4', 'e' => 'a5');

print_r( value_reverse($a) );