The Research On The Model Of The Goodwill Evaluation Of Construction Enterprise

With the entrance of WTO, our national market economic develops and i mproves cont i nuous I y, ama I gamate & purchases between enterpr i ses become more and wider throughout the world, goodwill, as an important part of i ntang i b I e assets, i s more and more thought much of by persons from all fields.On the wide references of the literatures on goodwill and its evaluation, we analyze the attribute, character and the particularity of the evaluation of goodwill detai ledly in this article, and expatiate the present theory of goodwi11 eva I uat i on synthetica11y. When discussing the methods of goodwi11 evaluation, we point out the disadvantages of the present eva I uat i on formu I a se I ect i on and the parameter confirmation, import and deepen the theory of corporate life cycle to the work of enterprise income forecast, furthermore put forward a new model of excessive capitalized earning method on goodwill evaluation, and i I luminate the main points in the appl ication of the new model. On the basis of the research above, we apply the new model in the goodwill evaluation of construction enterprise on considering the attributes construction enterprise, and study it particularly and pertinently, mainly import the Japan business age model to the determination of the construction corporate life cycle. In the principal of learning for research and learning for application, as an exploration, this article enrich the present goodwill evaluation theory, and provide service tothe development and improvement of our socialism market economy.