【摘要】：近年來(lái),隨著中央一號(hào)文件的不斷出臺(tái),國(guó)家不斷加強(qiáng)農(nóng)業(yè)投入,惠農(nóng)政策亦頻頻推出,農(nóng)業(yè)因此而越來(lái)越受到全社會(huì)的重視。現(xiàn)代農(nóng)業(yè)的發(fā)展離不開(kāi)農(nóng)業(yè)企業(yè)的帶動(dòng)。伴隨著改革的不斷推進(jìn),資源將會(huì)被重新配置,農(nóng)業(yè)企業(yè)間的兼并重組將會(huì)越來(lái)越多。在此背景下,如何合理評(píng)估農(nóng)業(yè)企業(yè)價(jià)值成為現(xiàn)代農(nóng)業(yè)企業(yè)發(fā)展中的一個(gè)重要問(wèn)題。農(nóng)業(yè)企業(yè)的特點(diǎn)決定了農(nóng)業(yè)企業(yè)價(jià)值評(píng)估重在商譽(yù)評(píng)估。商譽(yù)作為企業(yè)核心競(jìng)爭(zhēng)力的綜合反映,對(duì)農(nóng)業(yè)企業(yè)的發(fā)展至關(guān)重要。種業(yè)農(nóng)業(yè)是發(fā)展的關(guān)鍵,因此本研究選擇種業(yè)龍頭企業(yè)登海種業(yè)進(jìn)行商譽(yù)評(píng)估。文章首先對(duì)國(guó)內(nèi)外關(guān)于商譽(yù)的研究理論進(jìn)行梳理,然后分別從定義、性質(zhì)、特征、分類及影響因素等方面對(duì)商譽(yù)進(jìn)行研究分析,并通過(guò)對(duì)商譽(yù)評(píng)價(jià)中常用的兩種方法——割差法和超額收益法的比較分析,得出超額收益法更適合商譽(yù)評(píng)估的結(jié)論。理論分析之后,是對(duì)評(píng)估背景及商譽(yù)價(jià)值評(píng)估模型的分析,先后從宏觀經(jīng)濟(jì)環(huán)境、行業(yè)環(huán)境和登海種業(yè)企業(yè)競(jìng)爭(zhēng)力三個(gè)層面進(jìn)行分析,為下文的商譽(yù)評(píng)估提供依據(jù)。最后根據(jù)企業(yè)情況對(duì)評(píng)估模型所涉及的三個(gè)關(guān)鍵問(wèn)題——超額收益、折現(xiàn)率以及受益年限進(jìn)行分析。本文通過(guò)線性回歸模型來(lái)預(yù)測(cè)超額收益,并借鑒專利無(wú)形資產(chǎn)評(píng)估中的分成率,對(duì)超額收益進(jìn)行劃分,以此來(lái)提高模型的準(zhǔn)確度。最后運(yùn)用超額收益評(píng)估模型對(duì)登海種業(yè)的商譽(yù)價(jià)值進(jìn)行評(píng)估,并對(duì)評(píng)估結(jié)果進(jìn)行了分析和檢驗(yàn),檢驗(yàn)顯示評(píng)估結(jié)果符合規(guī)定。最后,在對(duì)登海種業(yè)商譽(yù)價(jià)值評(píng)估結(jié)果的基礎(chǔ)之上,進(jìn)行應(yīng)用性分析,為企業(yè)商譽(yù)管理提供建議。之后文章對(duì)商譽(yù)理論滯后、商譽(yù)評(píng)估不規(guī)范以及商譽(yù)意識(shí)不強(qiáng)等問(wèn)題進(jìn)行了討論,并針對(duì)當(dāng)前商譽(yù)評(píng)估存在的問(wèn)題提出了幾點(diǎn)對(duì)策和建議。
[Abstract]:In recent years, with the publication of the No. 1 document of the Central Committee, the state has constantly strengthened agricultural input, and the policy of favouring agriculture has been introduced frequently. As a result, agriculture has been paid more and more attention to by the whole society. The development of modern agriculture can not be separated from the drive of agricultural enterprises. With the development of reform, resources will be redistributed and more agricultural enterprises will be merged and reorganized. Under this background, how to reasonably evaluate the value of agricultural enterprises has become an important issue in the development of modern agricultural enterprises. The characteristics of agricultural enterprises determine that the value evaluation of agricultural enterprises focuses on goodwill evaluation. As a comprehensive reflection of the core competence of enterprises, goodwill is of great importance to the development of agricultural enterprises. Seed industry agriculture is the key to development. The article firstly combs the research theory of goodwill at home and abroad, and then analyzes the goodwill from the definition, nature, characteristics, classification and influencing factors, etc. Through the comparison and analysis of two common methods in goodwill evaluation, namely, the cut off method and the excess income method, it is concluded that the excess income method is more suitable for the goodwill evaluation. After the theoretical analysis, it analyzes the evaluation background and goodwill evaluation model, successively from the macro economic environment, the industry environment and the competitiveness of seed industry enterprises, which provides the basis for the following goodwill evaluation. Finally, according to the enterprise situation, the paper analyzes the three key problems involved in the evaluation model: excess return, discount rate and benefit years. In this paper, we use linear regression model to predict the excess return, and use the share rate in the evaluation of patent intangible assets for reference to divide the excess income, so as to improve the accuracy of the model. Finally, the evaluation model is used to evaluate the goodwill value of the sea seed industry, and the evaluation results are analyzed and tested. The results show that the evaluation results are in accordance with the regulations. Finally, on the basis of the evaluation results of goodwill value, the application analysis is carried out to provide suggestions for enterprise goodwill management. After that, the paper discusses the problems such as the lag of goodwill theory, non-standard goodwill evaluation and lack of goodwill awareness, and puts forward some countermeasures and suggestions for the problems existing in the current goodwill evaluation.
【學(xué)位授予單位】：青島理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F324.6;F302.6

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本文編號(hào)：2126386