商业银行商誉价值评估体系的构建及运用
发布时间：2018-08-01 16:48
【摘要】：近年来全球经济呈不均衡复苏态势,世界金融形势错综复杂,我国经济告别以往的高速增长,呈现出相对稳定的运行状态。受经济增速放缓、利率市场化改革、金融脱媒等因素影响,商业银行利润显著下降,银行市场化程度逐步提高,银行之间的竞争日益白热化,因此商业银行需要尽快实现自身的发展转型。随着商誉管理被提上银行转型发展的议程,商业银行商誉的价值评估需要被重视起来。而国内外企业并购、重组热浪的来袭使商誉价值评估的重要性更加凸显。在国内外经济金融大环境的背景下,本文总结前人关于商誉价值评估的研究经验,结合我国商业银行的实际情况,理论结合实际,完善现有的银行商誉价值评估方法,构建适合我国的商业银行商誉价值评估体系。本文首先通过归纳前人有关商誉的研究成果,结合评估领域商誉的应用,界定了研究中商誉的定义范围及基本特征,理清了商誉价值的来源及表现;然后,借鉴传统的商誉价值评估方法,指出了银行商誉价值评估的重点与问题;再结合商业银行自身的行业特点,分析归纳了商业银行商誉价值来源的具体构成要素;最后,整理总结前面的内容,利用层次分析和模糊综合评判法建立商业银行商誉价值评估体系,并指出运用该体系进行商誉价值评估的具体步骤。另外,文章还将该价值评估体系引入了商业银行商誉评估的实际案例加以运用,结果证明该评估体系是适用且合理的。
[Abstract]:In recent years, the global economy is recovering unevenly, and the world financial situation is complicated. Affected by the slowdown in economic growth, the marketization of interest rates, the financial disintermediation and other factors, the profits of commercial banks have decreased significantly, the degree of marketization of banks has gradually increased, and competition among banks has become increasingly fierce. Therefore, commercial banks need to realize their own development and transformation as soon as possible. As goodwill management has been put on the agenda of bank transformation and development, the value evaluation of commercial bank goodwill needs to be valued. And the domestic and foreign enterprises merger and acquisition, the reorganization heat wave attack makes the goodwill value appraisal importance more prominent. Under the background of domestic and international economic and financial environment, this paper summarizes the previous research experience on goodwill value evaluation, combining with the actual situation of commercial banks in China, combining theory with practice, perfecting the existing methods of goodwill value evaluation. Construct the commercial bank goodwill value evaluation system suitable for our country. Firstly, by summarizing the previous research results on goodwill and combining the application of goodwill in the field of evaluation, this paper defines the definition scope and basic characteristics of goodwill in the research, and clarifies the origin and performance of goodwill value. Referring to the traditional method of goodwill value evaluation, the paper points out the key points and problems of commercial bank goodwill value evaluation, and then analyzes and sums up the concrete constituent elements of commercial bank goodwill value source combining with the commercial bank's own industry characteristics. This paper summarizes the previous contents, establishes the commercial bank goodwill value evaluation system by using the analytic hierarchy process and the fuzzy comprehensive evaluation method, and points out the concrete steps of using the system to carry out the goodwill value evaluation. In addition, the paper also introduces the value evaluation system into the commercial bank goodwill evaluation of the actual case to be used, the results show that the evaluation system is applicable and reasonable.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42
[Abstract]:In recent years, the global economy is recovering unevenly, and the world financial situation is complicated. Affected by the slowdown in economic growth, the marketization of interest rates, the financial disintermediation and other factors, the profits of commercial banks have decreased significantly, the degree of marketization of banks has gradually increased, and competition among banks has become increasingly fierce. Therefore, commercial banks need to realize their own development and transformation as soon as possible. As goodwill management has been put on the agenda of bank transformation and development, the value evaluation of commercial bank goodwill needs to be valued. And the domestic and foreign enterprises merger and acquisition, the reorganization heat wave attack makes the goodwill value appraisal importance more prominent. Under the background of domestic and international economic and financial environment, this paper summarizes the previous research experience on goodwill value evaluation, combining with the actual situation of commercial banks in China, combining theory with practice, perfecting the existing methods of goodwill value evaluation. Construct the commercial bank goodwill value evaluation system suitable for our country. Firstly, by summarizing the previous research results on goodwill and combining the application of goodwill in the field of evaluation, this paper defines the definition scope and basic characteristics of goodwill in the research, and clarifies the origin and performance of goodwill value. Referring to the traditional method of goodwill value evaluation, the paper points out the key points and problems of commercial bank goodwill value evaluation, and then analyzes and sums up the concrete constituent elements of commercial bank goodwill value source combining with the commercial bank's own industry characteristics. This paper summarizes the previous contents, establishes the commercial bank goodwill value evaluation system by using the analytic hierarchy process and the fuzzy comprehensive evaluation method, and points out the concrete steps of using the system to carry out the goodwill value evaluation. In addition, the paper also introduces the value evaluation system into the commercial bank goodwill evaluation of the actual case to be used, the results show that the evaluation system is applicable and reasonable.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42
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