STUDY Of Fuzzy Comprehensive Analysis Method For The Goodwill Improved Evaluating The Income Method

As the economic structure adjustment, the enterprise mergers and acquisitions between also intensified. Goodwill evaluation has become in the content of the enterprise mergers and acquisitions can not be ignored, the value of the goodwill evaluation is also more and more get people’s attention. Goodwill evaluation is a kind of intangible assets evaluation, but it started relatively late, development is slow, the theory is not enough mature. Goodwill evaluation study is helpful to improve the level of evaluation personnel in our country’s practice and to prevent the loss of state-owned assets. Smoothly at the same time, goodwill evaluation study helps to promote property rights transactions and companies understand their own image, enterprise value and improve their reputation and management level. Therefore, the method of evaluating the goodwill has certain theoretical significance and practical significance.Form goodwill cost to eventually form the influence of the value of goodwill is not directly, that is to say, the value of the goodwill and its formation of the cost is no direct relationship, and the influence factor for the formation of goodwill and more complex, it is difficult to decompose and does not conform to the principle of synthesis of this law, so the possibility of using the cost method to evaluate goodwill is very small. Because each enterprise goodwill has its particularity and is unable to compare with others on the market and be evaluated enterprise goodwill the same or similar reference. Therefore, it is difficult to use the market method to evaluate goodwill. The main idea is to discount income method. According to the earning power of assets, to predict its future earnings, the expected return to fold into the present value of the estimated time for evaluating the price of the asset. Goodwill often depends on whether there is a value can bring more than the industry average excess returns in the future, which is conformed to the principle of income method and definition. As a result, the income approach is goodwill evaluation and is also the most reasonable method to be used. However, income method also has its disadvantages. Its biggest drawback is ignored the sociality of goodwill and comparison with the industry Anymore, goodwill form elements are many so that profit method to evaluate the value of goodwill is not accurate.Based on this, this paper introduces fuzzy comprehensive analysis method is improved on the traditional earnings, in the hope of the improved evaluation results more close to reality, a more scientific and reasonable.This paper first discusses the basic concepts and theoretical basis of goodwill assessment. Goodwill evaluation is a kind of intangible assets appraisal. Goodwill evaluation is a kind of intangible assets evaluation and goodwill is the most intangible of intangible assets. Goodwill evaluation is built on a continuing operations and under the premise of excess return. Because of the characteristic of the non-quantifiable of goodwill elements, three basic methods of goodwill evaluation generally uses the income method. Income present value method including direct method, which is called excess returns method and indirect method, which is cut and difference of two kinds of measurement methods. Both methods have their own defects and shortcomings, we need to pay attention to the corresponding problems in the assessment. In addition, we must clearly recognize the income method to evaluate another defects of goodwill that ignored the social comparison of goodwill evaluation and comparison in the same industry. Secondly, the fuzzy comprehensive analysis method is introduced. Build a ladder class diagram, using analytic hierarchy process (AHP) to determine the weight of the index system, finally comprehensive judgment goodwill degrees, goodwill degrees of traditional income method was used to assess the value of goodwill. At last, SCFS company goodwill evaluation is as an example, a revised method is applied to SCFS company reputation evaluation, a confirmed with fuzzy comprehensive evaluation method of fixed income method valuation results more accurate.