【摘要】：隨著經(jīng)濟(jì)全球化步伐的加快，社會主義市場經(jīng)濟(jì)體制改革的不斷深入和市場競爭的日益激烈，企業(yè)的資產(chǎn)迅速從有形資產(chǎn)向無形資產(chǎn)轉(zhuǎn)變，這促使凝集著人類智慧結(jié)晶的自創(chuàng)商譽(yù)在企業(yè)資產(chǎn)中所占比例越來越大，并逐漸成為了企業(yè)資產(chǎn)的主體。全球經(jīng)濟(jì)一體化和知識經(jīng)濟(jì)的發(fā)展使得自創(chuàng)商譽(yù)對企業(yè)價值的影響愈來愈顯著。自創(chuàng)商譽(yù)是企業(yè)在長期的生產(chǎn)經(jīng)營過程當(dāng)中形成的一種特有的、獨占的資產(chǎn)，它體現(xiàn)了一個企業(yè)的總體狀況，包含企業(yè)的管理水平、人員素質(zhì)、產(chǎn)品質(zhì)量、社會聲譽(yù)等，同時它也展現(xiàn)了企業(yè)未來的發(fā)展前景。現(xiàn)實對企業(yè)加強(qiáng)自創(chuàng)商譽(yù)建設(shè)等提出了新的要求，，但自創(chuàng)商譽(yù)因為其無形性和弱成本性，使得自創(chuàng)商譽(yù)的價值確定與這一要求相去甚遠(yuǎn)。 本文首先對商譽(yù)的內(nèi)涵、特征、本質(zhì)重新進(jìn)行了概述，尤其是對自創(chuàng)商譽(yù)的形成原因和構(gòu)成要素進(jìn)行了深層次的分析；其次重點對自創(chuàng)商譽(yù)的現(xiàn)有評估方法進(jìn)行了對比分析，并指出現(xiàn)有評估方法的不足之處。然后介紹了模糊綜合評價法，分析其在自創(chuàng)商譽(yù)評估中的可行性，并構(gòu)建模糊綜合評估模型，采用自創(chuàng)商譽(yù)強(qiáng)度來修正傳統(tǒng)超額收益現(xiàn)值法，最終評估出自創(chuàng)商譽(yù)的價值。為了檢驗該評估模型的合理性，本文還將其在新疆天富熱電股份有限公司中予以應(yīng)用，使理論與實踐有機(jī)結(jié)合。 本文通過構(gòu)建自創(chuàng)商譽(yù)構(gòu)成因素評估指標(biāo)體系，意在優(yōu)化自創(chuàng)商譽(yù)現(xiàn)有評估方法，充分體現(xiàn)企業(yè)自創(chuàng)商譽(yù)的行業(yè)可比性和各評估指標(biāo)的具體優(yōu)劣程度，評估結(jié)果不僅可以為企業(yè)以后的經(jīng)營管理活動提供最直接的指導(dǎo)意見，也可以進(jìn)一步激勵企業(yè)重視自創(chuàng)商譽(yù)建設(shè)。
[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.
【學(xué)位授予單位】：石河子大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.61;F275.2

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