Study On As Sessmeat Of Enterprise' Business Reputation And Its Application

During a long period, the problem of goodwill is a unresolved problem in accounting academe. Until now,it has no an agree comment on many problems in accounting academe. Especially on the measurement problem, which is the focus and difficulty in accounting academe. Essential definition has meaning on both guidance and determination for measurement research. The author does lots of work on literature review. Analyzing the essence of goodwill according to the form of goodwill value and composing factors. The paper points out that goodwill is forms in enterprise's production management process. Goodwill essence only then is the internally generated goodwill, goodwill essence definition is establishes the goodwill measurement first step. Bsaed on these issues. The author makes a study on the feasibility of goodwill measurement from the angle of easset definition and asset recognition criteria, and points out that goodwill (internally generated goodwill) should be made recognition and measurement. The author puts forwards a new measure model by analysing two traditional measures. It enriches the method and technology of goodwill measurement also the author gives personal advice on measurement and evaluation of goodwill value.The dissertation consists of five sectionsIntroduction:In this section, the author introduces the background of dissertation, and research approaches and contents. Meanwhile has carried on the system review to the domestic and foreign literature about the nature of goodwill. Among thoses opinions,'excess-earings view' is being the main viewpoint related to internally generated goodwill, However, accounting standards setters always insist on'residuum value view' to analyze purchased goodwill. What's more, many accounting researchers accept both of the different views mentioned above.Chapter 1:The measurement theory of goodwill. The author eleborates the goodwill essence from the goodwill value formation. Goodwill essence science difinition is the fundation of confirming the elements of goodwill. Based on these issues, the author analyses the elements of goodwill. Finally, makes a study on the feasibility of goodwill measurement from the angle of asset definition and asset recognition ceriteria, the paper points out that goodwill (internally generated goodwill) should be made recognition and measurement.Chapter 2:The main method of goodwill measurement. The author analyses 'excess-earings method'. And it can be calculated with capitalization of excess eraings and the current value of excess-earings Making an in-depth analysis on parameter determination and focusing on the shorage of'excess-earings method', connecting cases, the author gives personal opinion of revising excess earings. While the'residuum value method'as the second method, combining with the examples, making an in-depth analysis on determination of enterprises integrated value. Finally, contrast betwwen the two methods, the author consider that the two methods have much uncertainites and none of them is a perfect measure, while under comparison, excess earings can manifest the goodwill exxence.Chapter 3:The new measure model of current value of excess-earings. Focusing from the angle of excess-earings and combining the fact of enterprise and the feasibility of measurement, lead the theory of enterprise lifecycle and regress analytical method in the forecast of enterprise income, link the quantitativeness and evaluation together, Obtain the new method of enterprise anticipate excess income ration forecast and make a demonstration analysis on the model. Since it has no consideration on other factors, which affect goodwill in this model, there are some conditions of hypothesis that conduce to the deviation between research result and fact. The moel will be explored and consummated.Chapter 4:Some advice on evaluation measurement of our country goodwill. The author gives some advice aim at current restrict situation on goodwill value measurement evaluation.Chapter 5:Innovation in this paper:1. A new annotation on the nature of goodwill.2. Exerting the theory of enterprise life cycle and regression analysis to enterprise income forecast, giving new measure model of current value of excess income, combining the quantitativeness to evaluation and measuring the value of goodwill. 3. In the new model, carries on the indefinte analysis to the forecast result,obtain proper result which is revised. Finally, make a demonstration case analysis to the new model. v...