商业银行商誉价值评估-研究

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1、万方数据江苏大学硕士学位论文ABSTRACTWithvigorousrevitalizationanddevelopmentofsocialistmarketeconomyinChina,enterprises，asoneofmainmarketplayers，competeincreasinglywhite-hot，intensecompetitioncausedbybanktransfer，mergersandacquisitions，restructuringandotheractivitiesincreasi

2、nglyhighlightsthefunctionofgoodwill．Asaresult，itsimportantvalueiSattractingmoreandmoreatcentionastheunidentifiedintangibleassetsofbank．Businessactivitiesofbanklargelydependoncredibility，andemphasisextentonbank’Sgoodwillwillreflectitsconcemextenttocredibility．In

3、ordertofindwaysofpromotingthevalueofintangibleassetsofcommercialbankandstrengthenmanagementofintangibleassetvalue。weneedtoexplorethemethodofevaluationmetricsforgoodwillvalue．Undertheincreasinglycompetitiveenvironment，andintangibleassetsbecomingmoreandmoreimport

4、antforcommercialbanktomaintainanddevelopitscompetitiveadvantage，managementandmaintenanceforgoodwillwillbecomeanimportantcontentofbank，whichispressingforevaluationresearchongoodwillvalueofcommercialbank．Firstofall，thispapercomprehensivelyandsystematicallyanalyze

5、sgoodwillanditsrelatedtheory．Onthisbasis．weputforwardtraditionalmethodsforevaluatinggoodwillvalueandraiseevaluationmethodandmodelofcommercialbank’Sgoodwillvaluethroughanalysisofdefectsinthetraditionalmethod．Therefore，weintroduceDelphimethodbasedonexpertopiniont

6、ofiltrateevaluationindexofcommercialbank’Sgoodwinvalue．Inordertoevaluatetheconcretegoodwillvalueofthreebanks，thispaperfirstlyusesanalytichierarchyprocess(AHP)methodtodetermineweightingfactorofgoodwillvalueevaluationindex，andthendeterminethedegreeofcommercialban

7、kgoodwillthroughthefuzzycomprehensiveevaluationmethod，atlastwecalculatethegoodwillvalueofspecifiedbankbyincomemethod．Therefore，knownfromanalysisofevaluationresults，wefind,thatgoodwillvalueofcommercialbankiSavarietyofmanymarketfactorswhichinfluenceeachotherandfu

8、nctionwitheachother，itmaycomefromallaspectsofcompetitiveadvantageofcommercialbankinhumanresources，customerinformationresources，organizationalculture，profitabilityandmarketfa