M公司的商譽(yù)價(jià)值評(píng)估研究
發(fā)布時(shí)間：2018-12-12 17:48
【摘要】：21世紀(jì)是控制力經(jīng)濟(jì)時(shí)代,真正形成控制力的重要資源之一就是無(wú)形資產(chǎn)。市場(chǎng)經(jīng)濟(jì)高速發(fā)展的今天,企業(yè)要想取得社會(huì)、經(jīng)濟(jì)效益的最大化,單靠有形資產(chǎn)已不足以支撐去國(guó)際市場(chǎng)競(jìng)爭(zhēng),無(wú)形資產(chǎn)像一股隱形力量一樣推動(dòng)著企業(yè),加入國(guó)際間企業(yè)競(jìng)爭(zhēng)的漩渦中,這巨大的推動(dòng)力也越來(lái)越受到世界各個(gè)國(guó)家和企業(yè)的重視,縱觀世界強(qiáng)國(guó),無(wú)疑是專利大國(guó)、商標(biāo)王國(guó)、計(jì)算機(jī)軟件強(qiáng)國(guó),它們憑借著無(wú)形資產(chǎn)的壟斷權(quán),占領(lǐng)了全世界大半的市場(chǎng),國(guó)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(wú)形資產(chǎn)的數(shù)量與質(zhì)量。商譽(yù)作為無(wú)形資產(chǎn)中的一種,是近年來(lái)在國(guó)內(nèi)外理論及實(shí)務(wù)界中比較熱門的話題,許多專家學(xué)者致力于其研究,獲得不少的成果。商譽(yù)是一種特殊的無(wú)形資產(chǎn),被認(rèn)為是無(wú)形資產(chǎn)中最“無(wú)形”的資產(chǎn),分為自創(chuàng)商譽(yù)和外購(gòu)商譽(yù)。世界各國(guó)會(huì)計(jì)準(zhǔn)則規(guī)定商譽(yù)只有在企業(yè)并購(gòu)過(guò)程中在資產(chǎn)負(fù)債表上予以確認(rèn),但是長(zhǎng)期以來(lái),商譽(yù)問(wèn)題一直是會(huì)計(jì)學(xué)術(shù)界一個(gè)懸而未決的難題,迄今為止,會(huì)計(jì)界在有關(guān)商譽(yù)的諸多問(wèn)題上尚未達(dá)成共識(shí),特別是商譽(yù)的計(jì)量問(wèn)題,一直是會(huì)計(jì)界研究的焦點(diǎn)和難點(diǎn)。本文廣泛參考了關(guān)于商譽(yù)研究的各類文獻(xiàn),透視商譽(yù)傳統(tǒng)的評(píng)估方法存在的問(wèn)題,在顧客問(wèn)卷調(diào)查的基礎(chǔ)上,基于專家意見(jiàn)應(yīng)用德?tīng)柗品ā哟畏治龇�、多層次模糊評(píng)價(jià)法構(gòu)建起企業(yè)商譽(yù)評(píng)估模型;最后以M公司自創(chuàng)商譽(yù)為研究對(duì)象,應(yīng)用商譽(yù)評(píng)估模型對(duì)企業(yè)的商譽(yù)價(jià)值進(jìn)行了評(píng)估,并對(duì)評(píng)估結(jié)果給予分析。作者本著學(xué)以致研、學(xué)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(yù)評(píng)估理論的思路和方法,為現(xiàn)代企業(yè)的經(jīng)營(yíng)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(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F275
[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(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F275
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