Novel Cut Difference Method Based On The Study Of Merger In Enterprise M&a Goodwill Value Evaluation

With the continuous development of market economy in our country, the enterprise merger and acquisition of this way of development more and more common, for the merger of goodwill, as the acquiree self-created goodwill this intangible assets, to the purchaser may have long-term benefits, so in recent years to merge goodwill so it is urgent to study the recognition and measurement of the problem.And global capital market environment in our country, there are many scholars to mergers and acquisitions that have occurred in the case study, this paper used the research experience of people, to analyze the connotation and the essence of the consolidated goodwill, integration of research methods about merger goodwill, sum up the cut difference method can be applicable in practice, the difficult point is the appraisal base date for the target enterprise value evaluation. Can be chosen for the valuation of listed companies, the value of the stock market as a target enterprise value, but for a large part of the current development situation has a problem, but the potential of enterprise, to now share price is not reasonable to calculate the enterprise value. So, this part of the assessment is evaluated using the method of assets evaluation value evaluation, generally companies choose income with income method, among them the key to reasonably predict its profits and earnings period, the determination of the discount rate for the whole industry development prospect as a benchmark, enterprise through the calculation of EXCEL software, such as annual average yields and the difference between the market return, beta is determined, thus the target enterprise value evaluation is calculated in the applicable discount rate, and then draw a target enterprise value. Cut difference method is used to assess the merger goodwill there are a lot of applicability, but there are also some disadvantages. Still we should strengthen the research and exploration about merger goodwill, perfect market system, perfect the accounting theory system, promote enterprise development. At the same time to absorb the international advanced technology and method, in line with international standards, about merger goodwill this part of the processing method.In this paper, lenovo merger and acquisition of MOTOROLA case of merger goodwill processing, using actual case studies, to paraphrase cut difference method to calculate the acquisition merger goodwill value and purpose of validation to cut the applicability of the method in practice, improve the attention of managers of listed companies and stakeholders to goodwill, realize the merger goodwill for buy-out firms can obtain the potential benefits of future, to be able to strengthen the management of goodwill in the daily management, give full consideration to goodwill factors in decision-making, to develop the excess profit ability of goodwill, improve enterprise’s soft power, make the healthy development of the goodwill asset. Will fit into the world economy of our country socialism market economy environment, in the development of market economy in our country and contribute to the world economy, at the same time, achieve a win-win situation.