Goodwill Assessment And Theoretical Studies

Goodwill is an important part of intangible assets. Experts say 21 century is the century of intangible assets. Along with our country adjusting and joining WTO, the number of incorporation between enterprises will be improved. Assets evaluation including goodwill evaluation will be regarded as more important. But because of wrong direction, many enterprises mix up conception of goodwill. With be aimed at this situation, the thesis has proposed some contents, ways and formers about goodwill evaluation, and wants to raise goodwill evaluation standard in theory and practice. Four parts are enclosed in this thesis.Part one and part tow are the theory base of this thesis. Part one introduces the conception and kinds of goodwill, and analyses goodwill's character. Part two discusses the composing factors of goodwill.Part three is the important part in this thesis. This part introduces two popular ways of goodwill evaluation recently, and finds a new way of goodwill evaluation by making use of analytical hierarchy process.Part four is the end of this thesis. It poses the understanding of goodwill evaluation's development in our country and the suggestion for enterprises, which practice on goodwill evaluation.The thesis characteristic is systematic and practical, I try to bring in some new ideas in this thesis, and wish these contents might help enterprises to improve their standard of goodwill evaluation.