天富热电股份有限公司自创商誉评估方法研究

发布时间：2018-12-31 15:53

【摘要】：随着经济全球化步伐的加快，社会主义市场经济体制改革的不断深入和市场竞争的日益激烈，企业的资产迅速从有形资产向无形资产转变，这促使凝集着人类智慧结晶的自创商誉在企业资产中所占比例越来越大，并逐渐成为了企业资产的主体。全球经济一体化和知识经济的发展使得自创商誉对企业价值的影响愈来愈显著。自创商誉是企业在长期的生产经营过程当中形成的一种特有的、独占的资产，它体现了一个企业的总体状况，包含企业的管理水平、人员素质、产品质量、社会声誉等，同时它也展现了企业未来的发展前景。现实对企业加强自创商誉建设等提出了新的要求，，但自创商誉因为其无形性和弱成本性，使得自创商誉的价值确定与这一要求相去甚远。本文首先对商誉的内涵、特征、本质重新进行了概述，尤其是对自创商誉的形成原因和构成要素进行了深层次的分析；其次重点对自创商誉的现有评估方法进行了对比分析，并指出现有评估方法的不足之处。然后介绍了模糊综合评价法，分析其在自创商誉评估中的可行性，并构建模糊综合评估模型，采用自创商誉强度来修正传统超额收益现值法，最终评估出自创商誉的价值。为了检验该评估模型的合理性，本文还将其在新疆天富热电股份有限公司中予以应用，使理论与实践有机结合。本文通过构建自创商誉构成因素评估指标体系，意在优化自创商誉现有评估方法，充分体现企业自创商誉的行业可比性和各评估指标的具体优劣程度，评估结果不仅可以为企业以后的经营管理活动提供最直接的指导意见，也可以进一步激励企业重视自创商誉建设。
[Abstract]:With the acceleration of the pace of economic globalization, the deepening of the reform of the socialist market economy system and the increasingly fierce competition in the market, the assets of enterprises are rapidly changing from tangible assets to intangible assets. This causes the proportion of self-created goodwill which agglutinate the human wisdom crystal in the enterprise assets more and more, and gradually become the main body of the enterprise assets. With the development of global economic integration and knowledge economy, the influence of self-created goodwill on enterprise value is becoming more and more obvious. Self-created goodwill is a unique and exclusive asset formed by an enterprise in the course of a long period of production and operation. It reflects the overall situation of an enterprise, including its management level, personnel quality, product quality, social reputation, etc. At the same time, it also shows the future development prospects of enterprises. The reality has put forward the new request to the enterprise to strengthen the self-created goodwill construction, but because of its intangibility and weak cost, the value determination of the self-created goodwill is far from this requirement. In this paper, the connotation, characteristics and essence of goodwill are summarized again, especially the forming reasons and elements of self-created goodwill. Secondly, the author makes a comparative analysis of the existing evaluation methods of self-created goodwill, and points out the shortcomings of the existing evaluation methods. Then it introduces the fuzzy comprehensive evaluation method, analyzes its feasibility in the self-created goodwill evaluation, and constructs the fuzzy comprehensive evaluation model, adopts the self-created goodwill strength to modify the traditional excess return present value method, and finally evaluates the value of the self-generated goodwill. In order to test the rationality of the evaluation model, it is also applied in Xinjiang Tianfu Thermal Power Co., Ltd., which combines theory with practice. By constructing the evaluation index system of self-created goodwill, the purpose of this paper is to optimize the existing evaluation methods of self-created goodwill, and to fully reflect the industry comparability of self-created goodwill and the specific degree of merits and demerits of each evaluation index. The evaluation results can not only provide the most direct guidance for the management activities in the future, but also further encourage the enterprises to pay attention to the construction of their own goodwill.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F275.2

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