The Goodwill Valuation Of Denghai Seed

In recent years, with the introduction of the central document, the state continued to strengthen agricultural inputs, agricultural policy has frequently introduced, agriculture has become more and more attention to the whole society. Of course, inseparable from the development of modern agriculture led agribusiness. With the continuous progress of the reform, the resources will be reconfigured, merger and reorganization of agricultural enterprises will be more and more. In this context, how to assess the value of agricultural enterprises in the development of modern agriculture become an important issue. Agribusiness determine the characteristics of the assessment focuses on the assessment of goodwill. Goodwill as core competitiveness of enterprises comprehensive reflection on agribusiness development is essential.Agricultural development is the key to the seed industry, so this study Denghai Seed Industry leading conducted to assess goodwill. Firstly, the theory of domestic and international research on the goodwill of the sort, and then were by definition, respect nature, characteristics, classification and influence factors analysis of goodwill. Goodwill and evaluation of two common methods- cut difference method and comparative analysis of the excess earnings method, and then come to the excess earnings method is more suitable for the assessment of goodwill conclusions.After the theoretical analysis is to assess the background and goodwill valuation model analysis, has analyzed the macroeconomic environment, the industry environment and the competitiveness of enterprises Denghai three levels, provide the basis for the assessment of goodwill below. Finally, according to the case of three key business issues involved in the assessment model- the excess return, discount rate and benefit period analyzed. By linear regression model to predict the excess return, and draw into patent evaluation of intangible assets ratio of excess return divided, in order to improve the accuracy of the model. Finally, the use of the excess return on the value of goodwill evaluation model Denghai assess, and evaluate the results of the analysis and testing, inspection and evaluation results show compliance.Finally, the value of goodwill for Denghai assessment basis, for application analysis, provide recommendations for corporate reputation management. After the article goodwill lag theory, goodwill assessment is not standardized and is not strong sense of goodwill and other issues were discussed, and put forward some countermeasures and suggestions for the current problems in the assessment of goodwill.