The Enterprise Value Of The Goodwill Assessment Study

Goodwill is an important part of intangibale assets for corporations and enterprises .Many experts had been said that the 21 century is the century of intangible assets. Along with our country adjusting and had joined WTO, The number of incorporation between enterprises will be more important . But because of in wrong direction, many enterprises mix up conception of goodwill. With be aimed at this situation, and wants to rises goodwill evaluation standard in theory and practice. Four parts are enclosed in this thesis.Part one and part two is the theory base of this thesis. Part one introduces the conception and kinds of goodwill, and analyses goodwill' s character. Pat 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 try to finds anew way of goodwill evaluation by making use of analytical hierarchy process.Besides this, part three is also the end of this thesis. It poses the understanding of goodwill evaluation' s development in our country. And analysis the proplems in the evaluation of the enterprise' s intangible asserts . And I also give the suggestion for enterprises, which practice on goodwill evaluation.The thesis character is systematic and practical, I try to bring in some new ideas and methods to study the question in this thesis, and wish these contents might help enterprises to improve their standard of goodwill evaluation. But because of my knowledge learning capacity is limited. The thesis may be has a lots ofshort-pot. In that I wish my tutors and friends can give me the hotly critical and useful advices.