The Theory And Method Of Goodwill Appraisal

Goodwill takes a very important role in the development of social and economy as intangible assets , represent an enterprise credit. The emerging problems such as the whole enterprise shareholding make new demands to appraise the value of goodwill. But the theory and method study of goodwill is nearly blank, which causes the goodwill appraisal becomes an important problem to be solved theoretically and practically. The article studies the status quo and probes into the theory and method of goodwill value appraisal. This study fills in the gap and provides a beneficial guide for practice.First of all, the essay makes a study of the concept of the goodwill. On the basis of the clear concept and theory of "suggestion of assets evaluation' s operating standards" enacted by our country' s national assets management bureau this essay makes a deep research and analysis on our country' s current goodwill' s concept, characteristics and value' s effects and also points out the existing problems and puts forward the goodwill' s concept of my own. On the basis of the study of the goodwill' s concept, this essay makes a study of our country' s current two major goodwill' s valuation methods and also analyses the theory basis and prerequisite on it' s applying, and moreover, this essay points out the existing problems of the approach of extra profits and put forward the improving suggestions, and also probes into fussy valuation method.