【摘要】：近年來全球經(jīng)濟呈不均衡復(fù)蘇態(tài)勢,世界金融形勢錯綜復(fù)雜,我國經(jīng)濟告別以往的高速增長,呈現(xiàn)出相對穩(wěn)定的運行狀態(tài)。受經(jīng)濟增速放緩、利率市場化改革、金融脫媒等因素影響,商業(yè)銀行利潤顯著下降,銀行市場化程度逐步提高,銀行之間的競爭日益白熱化,因此商業(yè)銀行需要盡快實現(xiàn)自身的發(fā)展轉(zhuǎn)型。隨著商譽管理被提上銀行轉(zhuǎn)型發(fā)展的議程,商業(yè)銀行商譽的價值評估需要被重視起來。而國內(nèi)外企業(yè)并購、重組熱浪的來襲使商譽價值評估的重要性更加凸顯。在國內(nèi)外經(jīng)濟金融大環(huán)境的背景下,本文總結(jié)前人關(guān)于商譽價值評估的研究經(jīng)驗,結(jié)合我國商業(yè)銀行的實際情況,理論結(jié)合實際,完善現(xiàn)有的銀行商譽價值評估方法,構(gòu)建適合我國的商業(yè)銀行商譽價值評估體系。本文首先通過歸納前人有關(guān)商譽的研究成果,結(jié)合評估領(lǐng)域商譽的應(yīng)用,界定了研究中商譽的定義范圍及基本特征,理清了商譽價值的來源及表現(xiàn);然后,借鑒傳統(tǒng)的商譽價值評估方法,指出了銀行商譽價值評估的重點與問題;再結(jié)合商業(yè)銀行自身的行業(yè)特點,分析歸納了商業(yè)銀行商譽價值來源的具體構(gòu)成要素;最后,整理總結(jié)前面的內(nèi)容,利用層次分析和模糊綜合評判法建立商業(yè)銀行商譽價值評估體系,并指出運用該體系進行商譽價值評估的具體步驟。另外,文章還將該價值評估體系引入了商業(yè)銀行商譽評估的實際案例加以運用,結(jié)果證明該評估體系是適用且合理的。
[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.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.33;F830.42

【相似文獻】

相關(guān)期刊論文 前10條

1 傅冠強;伍千奎;;購買商譽的幾個會計問題[J];財務(wù)與會計;2001年06期

2 鄭W，

本文編號：2158211