發(fā)布時間：2018-07-16 12:26

【摘要】：近年來,隨著中央一號文件的不斷出臺,國家不斷加強農業(yè)投入,惠農政策亦頻頻推出,農業(yè)因此而越來越受到全社會的重視�，F(xiàn)代農業(yè)的發(fā)展離不開農業(yè)企業(yè)的帶動。伴隨著改革的不斷推進,資源將會被重新配置,農業(yè)企業(yè)間的兼并重組將會越來越多。在此背景下,如何合理評估農業(yè)企業(yè)價值成為現(xiàn)代農業(yè)企業(yè)發(fā)展中的一個重要問題。農業(yè)企業(yè)的特點決定了農業(yè)企業(yè)價值評估重在商譽評估。商譽作為企業(yè)核心競爭力的綜合反映,對農業(yè)企業(yè)的發(fā)展至關重要。種業(yè)農業(yè)是發(fā)展的關鍵,因此本研究選擇種業(yè)龍頭企業(yè)登海種業(yè)進行商譽評估。文章首先對國內外關于商譽的研究理論進行梳理,然后分別從定義、性質、特征、分類及影響因素等方面對商譽進行研究分析,并通過對商譽評價中常用的兩種方法——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評估的結論。理論分析之后,是對評估背景及商譽價值評估模型的分析,先后從宏觀經(jīng)濟環(huán)境、行業(yè)環(huán)境和登海種業(yè)企業(yè)競爭力三個層面進行分析,為下文的商譽評估提供依據(jù)。最后根據(jù)企業(yè)情況對評估模型所涉及的三個關鍵問題——超額收益、折現(xiàn)率以及受益年限進行分析。本文通過線性回歸模型來預測超額收益,并借鑒專利無形資產評估中的分成率,對超額收益進行劃分,以此來提高模型的準確度。最后運用超額收益評估模型對登海種業(yè)的商譽價值進行評估,并對評估結果進行了分析和檢驗,檢驗顯示評估結果符合規(guī)定。最后,在對登海種業(yè)商譽價值評估結果的基礎之上,進行應用性分析,為企業(yè)商譽管理提供建議。之后文章對商譽理論滯后、商譽評估不規(guī)范以及商譽意識不強等問題進行了討論,并針對當前商譽評估存在的問題提出了幾點對策和建議。
[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.
【學位授予單位】：青島理工大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F324.6;F302.6

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