资源描述：
《基于层次分析法的企业商誉评估——以WLY公司为例.pdf》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、AbstractAbstractAstheeconomicstructureadjustment,theenterprisemergersandacquisitionsbetweenalsointensified.Goodwillevaluationhasbecomeinthecontentoftheenterprisemergersandacquisitionscannotbeignored,thevalueofthegoodwillevaluationisalsomoreandmoregetpeople'sattention.Goodwillevaluation
2、isakindofintangibleassetsevaluation,butitstartedrelativelylate,developmentisslow,thetheoryisnotenoughmature.Goodwillevaluationstudyishelpfultoimprovethelevelofevaluationpersonnelinourcountry'spracticeandtopreventthelossofstate-ownedassets.Smoothlyatthesametime,goodwillevaluationstudyhe
3、lpstopromotepropertyrightstransactionsandcompaniesunderstandtheirownimage,enterprisevalueandimprovetheirreputationandmanagementlevel.Therefore,themethodofevaluatingthegoodwillhascertaintheoreticalsignificanceandpracticalsignificance.Formgoodwillcosttoeventuallyformtheinfluenceofthevalu
4、eofgoodwillisnotdirectly,thatistosay,thevalueofthegoodwillanditsformationofthecostisnodirectrelationship,andtheinfluencefactorfortheformationofgoodwillandmorecomplex,itisdifficulttodecomposeanddoesnotconformtotheprincipleofsynthesisofthislaw,sothepossibilityofusingthecostmethodtoevalua
5、tegoodwillisverysmall.Becauseeachenterprisegoodwillhasitsparticularityandisunabletocomparewithothersonthemarketandbeevaluatedenterprisegoodwillthesameorsimilarreference.Therefore,itisdifficulttousethemarketmethodtoevaluategoodwill.Themainideaistodiscountincomemethod.Accordingtotheearni
6、ngpowerofassets,topredictitsfutureearnings,theexpectedreturntofoldintothepresentvalueoftheestimatedtimeforevaluatingthepriceoftheasset.Goodwilloftendependsonwhetherthereisavaluecanbringmorethantheindustryaverageexcessreturnsinthefuture,whichisconformedtotheprincipleofincomemethodanddef
7、inition.Asaresult,theincomeapproachisgoodwillevaluationandisalsothemostreasonablemethodtobeused.KEYWORDS:goodwillvaluation,fuzzycomprehensiveanalysismethodII目录目录摘要.........................................................................................................................
