The Research Of Valuation Of Internally Generated Goodwill Based On Fuzzy Synthetic Evaluation

With the rapid development of our country's economy, the acceleration of economic globalization after joined in the WTO, the in-depth reform of Chinese market economic of socialism and the intensifies of market competition, annex, reconstruction and merger between enterprises are going to be the rage, goodwill of enterprises (including internally generated goodwill) should be an unavoidable part of asset transactions, will become more and more important. But at present the problem of valuation of internally generated goodwill is still a puzzle, and there is no unified awareness in theoretical circle, the practical circle too. Therefore, the problem of valuation of internally generated goodwill becoming a hot matter that goodwill accounting instantly need to in-depth study and solve.This paper introduced fuzzy synthetic evaluation into valuation of internally generated goodwill, improve the measurement. We think valuation of internally generated goodwill need to break through the framework of traditional methods, according to the substantial characters of internally generated goodwill, take it as jumping-off point of valuation, then adopt a new method: the combination of precise valuation and fuzzy valuation which can solve this problem. Therefore, on the basis of we amend the excess earnings method which internally generated goodwill be valuated by, we introduced fuzzy synthetic evaluation into valuation of internally generated goodwill, cleverly solved the matter that we can not in any way know separate market price of the various constituent elements of internally generated goodwill. Finally, through the experts fuzzy scored the index elements of key constituent elements system of internally generated goodwill. Meanwhile, fuzzy synthetic evaluation reduced the subjectivity of valuation of internally generated goodwill, and enhanced the reliability of outcome of valuation of internally generated goodwill.By the study of valuation of internally generated goodwill based on fuzzy synthetic evaluation, helpful ideas are expected to the development reform of goodwill accounting. And it also is expected to become an introduction to the study of the model of valuation of internally generated.