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  本文選題：商譽(yù)　切入點(diǎn)：商譽(yù)評估　出處：《遼寧大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著企業(yè)間競爭的加劇,商譽(yù)對于企業(yè)起著越來越重要的作用,目前國內(nèi)和國際市場上企業(yè)之間的并購事件也越來越多。因此,對商譽(yù)價值進(jìn)行合理的評估是十分必要的,尤其在企業(yè)發(fā)生并購時,對商譽(yù)進(jìn)行評估顯得更加重要。在我國,資產(chǎn)評估行業(yè)出現(xiàn)較晚,發(fā)展歷程也較為曲折,商譽(yù)價值評估十分困難,因此理論研究還不成熟。但是開展商譽(yù)評估的研究可以有助于提高評估人員的職業(yè)水平、幫助產(chǎn)權(quán)交易活動順利進(jìn)行、激勵企業(yè)重視并提高自身管理水平。由此可見,實(shí)際情況的需要需求決定了對商譽(yù)價值評估方法進(jìn)行探討具有很高的研究意義。商譽(yù)的價值與其形成的成本之間具有弱對應(yīng)性,商譽(yù)的價值主要受到技術(shù)水平、外部環(huán)境、社會影響力、管理情況等諸多因素的影響。商譽(yù)的形成原因復(fù)雜,很難分解,所以使用成本法評估商譽(yù)的可能性非常小。由于每個企業(yè)的商譽(yù)都不相同,很難與其他企業(yè)相比較,因此在實(shí)務(wù)中很難采用市場法對商譽(yù)價值進(jìn)行評估。目前,在評估實(shí)務(wù)中,商譽(yù)價值評估的主要方法是收益法,收益法具體分為兩種,一種的割差法,另一個的超額收益法。商譽(yù)是否存在主要取決于企業(yè)能否獲得超過同行業(yè)一般水平的超額收益,因此應(yīng)用收益法來評估商譽(yù)價值具有一定的科學(xué)合理性。但收益法無法分析商譽(yù)的構(gòu)成因素,最終評估出的價值也仍不夠精確。基于此,本文引入了層次分析法對傳統(tǒng)收益法加以改進(jìn),使得改進(jìn)后的評估結(jié)果更加科學(xué)準(zhǔn)確。本文在介紹層次分析法的具體原理和方法之前首先先論述了研究商譽(yù)價值的必要性,梳理并總結(jié)了國內(nèi)外關(guān)于商譽(yù)價值評估的基本理論和相關(guān)概念。之后,針對傳統(tǒng)收益法的缺陷,提出了層次分析法對傳統(tǒng)收益法加以改進(jìn),并對層次分析法的在商譽(yù)價值評估中的方法和適用性進(jìn)行了闡述。而后,本文以XE公司為評估案例,敘述了權(quán)威評估機(jī)構(gòu)采用傳統(tǒng)收益法對該公司商譽(yù)價值的評估過程。最后,將層次分析法對被評估對象進(jìn)行商譽(yù)價值分析,計算出改進(jìn)后的評估價值,得出本文的結(jié)論。
[Abstract]:With the intensified competition among enterprises, it plays a more and more important role for enterprises, the domestic and international market mergers and acquisitions events more and more. Therefore, a reasonable assessment of the value of the goodwill is very necessary, especially in the enterprise merger, the goodwill evaluation becomes more and more important in me. In China, the asset appraisal industry appeared relatively late, the development process is tortuous, the value of goodwill evaluation is very difficult, so the theory is not mature. But the research on goodwill evaluation can contribute to improving the assessment staff vocational level, help the activity of property right transaction smoothly, encourage enterprises to pay attention to and improve their management level. Thus, the actual the need is determined by the demand of high significance of goodwill value assessment methods. The value of goodwill with the formation of the cost is weak Corresponding, the value of goodwill is mainly affected by the technical level, external environment, social influence, impact management situation and other factors. The formation reason of goodwill is complex, it is difficult to decompose, so the use of possibility assessment of goodwill cost method is very small. Because each enterprise goodwill is not the same, it is difficult to compare with other enterprises, so in practice it is difficult to use the market method to evaluate the value of goodwill. At present, in the practice of evaluation, the main method of goodwill value assessment is the income method, income method is divided into two species, a poor cutting method, another method of excess earnings. The existence of goodwill depends mainly on whether the enterprise can get more than the general level of the same industry excess returns, so the application of the income approach to assess the value of the goodwill is scientific and rational. But cannot analyze the proceeds of the elements of goodwill, the final evaluation value is still not fine Sure. Based on this, this paper introduces the analytic hierarchy method to improve the traditional income method, makes the assessment of the improved results more scientific and accurate. In this paper, before the introduction of the specific principle and method of AHP first discusses the necessity of studying the value of goodwill, combs and summarizes the basic theory about the value of goodwill evaluation and the related concepts. Then, aiming at the limitation of traditional income method, puts forward the analytic hierarchy process to the traditional income method is improved, and the hierarchical method in the assessment of goodwill value in analysis and applicability are discussed. Then, based on the XE company as the case, the authoritative evaluation agencies by the traditional income the company law and the value of goodwill evaluation process. Finally, the analytical hierarchy process analysis of the evaluation object is the value of the goodwill value assessment method, calculate the improved, draw the conclusion.

【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.4

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