Research On The Value Evaluation Of CF Company’s Goodwill

In our country socialist market economy system construction pace is faster and faster,the property right transaction market gradually consummate.Acquisition,transfer,property transactions between companies,listed companies and equity stake in the transformation and a series of economic activity is becoming more and more frequent,therefore,reputation management is increasingly being focused on top.Goodwill assessment can not only promote the relevant assessment people own quality construction,can also effectively reduced loss due to improper evaluation of state-owned assets,and to promote property rights transactions when goodwill evaluation related processes,allow more enterprises to their reputation,increase the enterprise management,in order to improve the level of their own goodwill.Therefore,it is necessary to carry out the evaluation of goodwill and its related theoretical research.This article USES is cut method,cut difference method is a kind of income approach,income approach is the use of the profitability of assets for the future of the enterprise asset returns to assess the value of the is the future earnings discount into the present value of the estimated time.Goodwill value whether is mainly by the enterprise can get excess returns in the future,and is higher than the average level of industry,in this and the principle of income method,so the income approach is a kind of method is to use most when evaluating the enterprise goodwill.This paper cut by the method of using income differential method to evaluate the goodwill,has its drawbacks as well as traditional cut differential method,the most obvious is ignored the social be evaluated enterprise goodwill and with professionalism,and composition of the elements of goodwill is more,in traditional evaluation method for the benefit of goodwill value is not accurate.Considering said above these,this paper improved cut differential method,improved cut differential method to qualitative analysis with analytic hierarchy process.Improved cut difference method of calculation,the analysis results show that CF company enterprise goodwill degrees is 94.3,is in conformity with the CF company affiliated industry situation,CF company is a leader in the industry,and the results show that corresponds to the,so data results conform to the objective basis,is trustworthy.After to evaluate CF company,CF corporate leaders can be based on the analysis and calculation in the calculation process of periodic results factors affecting CF company goodwill accounted for,in order to determine the development path of CF company in the future,to formulate the company development plan in the future.Therefore,the results obtained by the improved method are more practical.