The Research On Commercial Enterprises Goodwill Evaluation

With the entrance of WTO, our national market economic develops and improves continuously, amalgamate & purchases between enterprises become more and wider throughout the world, goodwill, as an important part of intangible assets, is more and more thought much of by persons from all fields. Just because of its intangibility, the goodwill is more difficult to be measured than the tangible assets, furthermore we can say that it can't be measured precisely. At present, there are a lot of methods to evaluate the goodwill, different people has different viewpoints, yet the uniform or standard evaluation methods has not formed. The arguments and improvement about the evaluation stimulate the development of the goodwill evaluation industry.Firstly, on the wide references of the literatures on goodwill and its evaluation, we analyze the attribute, character and the particularity of the goodwill evaluation detailedly in this article, and expatiate the present theory of goodwill evaluation synthetically; secondly, we dissertate the basic methods of intangible assets evaluation, introduce the main goodwillevaluation methods-residuum value method and excess-earning method, compare thetwo methods and introduce the development of the goodwill evaluation methods; thirdly, we analyze and study the attribute, determinant and the form of goodwill value of the commercial enterprises goodwill; fourthly, on the basis of questionnaire and the expert ideas ,using the evaluation assessment of fuzzy mathematics and level analytic approach, this paper sets up commercial enterprises goodwill evaluation model; lastly, the goodwill evaluation model is applied to a commercial enterprises, and we analyze the evaluation result.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 to themanagement and improvement of the commercial enterprises.