Research On Evaluation Of Long-Ping High-tech Goodwill Based On Fuzzy Synthetic Evaluation

As the embodiment of the excess profit ability of the enterprise,goodwill plays an important role in the enterprise value.It has attracted wide attention from the practical and theoretical circles.The practical circles affirm the purchase goodwill as an asset,while self-created goodwill has not been confirmed.And the goodwill assessment which involves in the practice is only the test of the impairment of the value of the purchase goodwill.Purchase goodwill is only an external manifestation of self-created goodwill in the process of merger.Therefore,the evaluation of the self-created goodwill's value could reflect the level of the excess profit ability of the subsidiaries,and it has great reference for the impairment test of purchase goodwill.Currently,the academic and practical circles generally evaluate the value of self-created goodwill by the method of cut and excess income.However,these two methods do not take into account the characteristics of industry and sociality of the self-created goodwill,which makes the result inaccurate.Moreover,the two methods can not reflect the weight of each constituent element.This paper introduces the fuzzy synthetic evaluation method to improve the traditional reputation evaluation method,by establishing the index system of self-created goodwill and making use of experts to score the mutual comparison of goodwill.This study has reflected the comparability of self-created goodwill and the advantages and disadvantages of indicators.Firstly,this paper analyzes the correlation between self-created goodwill and purchase goodwill,then indicates that purchase goodwill comes from self-created goodwill and it is a part of self-created goodwill.Secondly,this paper uses the fuzzy synthetic evaluation method to solve the shortage of traditional income method.Create the index system of the seed industry by analyzing the characteristics and the excess income source of the seed industry.Finally,this paper calculate the value of self-created goodwill corrected by Long Ping High-Tech and find out the shortages and advantages of the company in the competition of the same industry,which is beneficial to the company's business reputation management decision and the external investment decision and management performance evaluation.