M公司的商誉价值评估研究
发布时间：2018-12-12 17:48
【摘要】：21世纪是控制力经济时代,真正形成控制力的重要资源之一就是无形资产。市场经济高速发展的今天,企业要想取得社会、经济效益的最大化,单靠有形资产已不足以支撑去国际市场竞争,无形资产像一股隐形力量一样推动着企业,加入国际间企业竞争的漩涡中,这巨大的推动力也越来越受到世界各个国家和企业的重视,纵观世界强国,无疑是专利大国、商标王国、计算机软件强国,它们凭借着无形资产的垄断权,占领了全世界大半的市场,国家之间的差异、企业之间的差异由拥有有形资产变成了拥有无形资产的数量与质量。商誉作为无形资产中的一种,是近年来在国内外理论及实务界中比较热门的话题,许多专家学者致力于其研究,获得不少的成果。商誉是一种特殊的无形资产,被认为是无形资产中最“无形”的资产,分为自创商誉和外购商誉。世界各国会计准则规定商誉只有在企业并购过程中在资产负债表上予以确认,但是长期以来,商誉问题一直是会计学术界一个悬而未决的难题,迄今为止,会计界在有关商誉的诸多问题上尚未达成共识,特别是商誉的计量问题,一直是会计界研究的焦点和难点。本文广泛参考了关于商誉研究的各类文献,透视商誉传统的评估方法存在的问题,在顾客问卷调查的基础上,基于专家意见应用德尔菲法、层次分析法、多层次模糊评价法构建起企业商誉评估模型;最后以M公司自创商誉为研究对象,应用商誉评估模型对企业的商誉价值进行了评估,并对评估结果给予分析。作者本着学以致研、学以致用的原则,本文作为一种探索,丰富了现有企业商誉评估理论的思路和方法,为现代企业的经营与发展提供了决策性的参考。
[Abstract]:The 21 st century is the economic era of control, one of the most important resources to form control power is intangible assets. Today, with the rapid development of the market economy, if enterprises want to obtain the maximum social and economic benefits, it is no longer enough to rely on tangible assets alone to support the international market competition. Intangible assets, like an invisible force, promote enterprises. Joining the whirlpool of international competition, this huge impetus has been paid more and more attention by all countries and enterprises in the world. Throughout the world, it is undoubtedly a patent power, a trademark kingdom, a computer software power. With the monopoly of intangible assets, they occupy most of the world's markets, and the differences between countries and enterprises have changed from the ownership of tangible assets to the quantity and quality of intangible assets. As one of the intangible assets, goodwill is a hot topic in the field of theory and practice at home and abroad in recent years. Many experts and scholars devote themselves to its research and get a lot of results. Goodwill is a special intangible asset, which is considered to be the most "intangible" asset of intangible assets, which is divided into self-created goodwill and external goodwill. The accounting standards of countries in the world stipulate that goodwill can only be recognized on the balance sheet in the process of enterprise merger and acquisition. However, for a long time, the issue of goodwill has been an outstanding problem in accounting academia. Up to now, Accounting circles have not reached a consensus on many issues concerning goodwill, especially the measurement of goodwill, which has always been the focus and difficulty of accounting research. This paper extensively refers to various kinds of documents about goodwill research, perspective the problems existing in traditional evaluation methods of goodwill, applies Delphi method and analytic hierarchy process based on expert opinion on the basis of customer questionnaire survey. The multi-level fuzzy evaluation method constructs the enterprise goodwill evaluation model; Finally, taking M Company's self-created goodwill as the research object, this paper applies the goodwill evaluation model to evaluate the goodwill value of enterprises, and analyzes the evaluation results. Based on the principle of study and application, this paper, as an exploration, enriches the existing ideas and methods of corporate goodwill evaluation theory, and provides a decision-making reference for the management and development of modern enterprises.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275
[Abstract]:The 21 st century is the economic era of control, one of the most important resources to form control power is intangible assets. Today, with the rapid development of the market economy, if enterprises want to obtain the maximum social and economic benefits, it is no longer enough to rely on tangible assets alone to support the international market competition. Intangible assets, like an invisible force, promote enterprises. Joining the whirlpool of international competition, this huge impetus has been paid more and more attention by all countries and enterprises in the world. Throughout the world, it is undoubtedly a patent power, a trademark kingdom, a computer software power. With the monopoly of intangible assets, they occupy most of the world's markets, and the differences between countries and enterprises have changed from the ownership of tangible assets to the quantity and quality of intangible assets. As one of the intangible assets, goodwill is a hot topic in the field of theory and practice at home and abroad in recent years. Many experts and scholars devote themselves to its research and get a lot of results. Goodwill is a special intangible asset, which is considered to be the most "intangible" asset of intangible assets, which is divided into self-created goodwill and external goodwill. The accounting standards of countries in the world stipulate that goodwill can only be recognized on the balance sheet in the process of enterprise merger and acquisition. However, for a long time, the issue of goodwill has been an outstanding problem in accounting academia. Up to now, Accounting circles have not reached a consensus on many issues concerning goodwill, especially the measurement of goodwill, which has always been the focus and difficulty of accounting research. This paper extensively refers to various kinds of documents about goodwill research, perspective the problems existing in traditional evaluation methods of goodwill, applies Delphi method and analytic hierarchy process based on expert opinion on the basis of customer questionnaire survey. The multi-level fuzzy evaluation method constructs the enterprise goodwill evaluation model; Finally, taking M Company's self-created goodwill as the research object, this paper applies the goodwill evaluation model to evaluate the goodwill value of enterprises, and analyzes the evaluation results. Based on the principle of study and application, this paper, as an exploration, enriches the existing ideas and methods of corporate goodwill evaluation theory, and provides a decision-making reference for the management and development of modern enterprises.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275
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