【摘要】：21世紀是控制力經(jīng)濟時代,真正形成控制力的重要資源之一就是無形資產(chǎn)。市場經(jīng)濟高速發(fā)展的今天,企業(yè)要想取得社會、經(jīng)濟效益的最大化,單靠有形資產(chǎn)已不足以支撐去國際市場競爭,無形資產(chǎn)像一股隱形力量一樣推動著企業(yè),加入國際間企業(yè)競爭的漩渦中,這巨大的推動力也越來越受到世界各個國家和企業(yè)的重視,縱觀世界強國,無疑是專利大國、商標王國、計算機軟件強國,它們憑借著無形資產(chǎn)的壟斷權(quán),占領(lǐng)了全世界大半的市場,國家之間的差異、企業(yè)之間的差異由擁有有形資產(chǎn)變成了擁有無形資產(chǎn)的數(shù)量與質(zhì)量。商譽作為無形資產(chǎn)中的一種,是近年來在國內(nèi)外理論及實務(wù)界中比較熱門的話題,許多專家學者致力于其研究,獲得不少的成果。商譽是一種特殊的無形資產(chǎn),被認為是無形資產(chǎn)中最“無形”的資產(chǎn),分為自創(chuàng)商譽和外購商譽。世界各國會計準則規(guī)定商譽只有在企業(yè)并購過程中在資產(chǎn)負債表上予以確認,但是長期以來,商譽問題一直是會計學術(shù)界一個懸而未決的難題,迄今為止,會計界在有關(guān)商譽的諸多問題上尚未達成共識,特別是商譽的計量問題,一直是會計界研究的焦點和難點。本文廣泛參考了關(guān)于商譽研究的各類文獻,透視商譽傳統(tǒng)的評估方法存在的問題,在顧客問卷調(diào)查的基礎(chǔ)上,基于專家意見應(yīng)用德爾菲法、層次分析法、多層次模糊評價法構(gòu)建起企業(yè)商譽評估模型;最后以M公司自創(chuàng)商譽為研究對象,應(yīng)用商譽評估模型對企業(yè)的商譽價值進行了評估,并對評估結(jié)果給予分析。作者本著學以致研、學以致用的原則,本文作為一種探索,豐富了現(xiàn)有企業(yè)商譽評估理論的思路和方法,為現(xiàn)代企業(yè)的經(jīng)營與發(fā)展提供了決策性的參考。
[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.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F275

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本文編號：2375022