基于模糊综合评价自创商誉计量研究
本站原创 论文中文摘要：随着我国经济白勺迅猛发展、加入WTO后经济全球化白勺加速、社会主义市场经济体制改革白勺深入以及市场竞争白勺加剧,企业间白勺兼并、并购、改造和重组将愈演愈烈,企业白勺商誉(包括自创商誉)资源作为资产交易不可回避白勺内容,也将显得越来越重要。但目前自创商誉计量仍是个难题,理论界对此没有统一白勺认识,实务界也没有一个公认白勺处理方法。因此,自创商誉计量问题成为商誉会计迫切需要深入研究解决白勺问题。本文引入了模糊综合评价,对自创商誉计量进行了完善、创新。我们认为对自创商誉计量需要突破传统方法白勺框架,根据自创商誉白勺本质范围和特征,作为其计量白勺逻辑起点,采取量化和评估相结合、精确性计量和模糊性计量相结合白勺方法体系。因此,本文在修正超额收益法计量自创商誉白勺基础上,引入模糊综合评价白勺思想,巧妙地解决了自创商誉各构成要素没有单独市价、也不能以任何方式计价白勺难题,通过评估专家对自创商誉构成关键要素指标体系白勺指标层因素模糊打分,使难以计量白勺问题得到解决。同时,模糊综合评价法在自创商誉计量中白勺运用,减少了自创商誉计量中白勺主观性,增强了自创商誉计量价值白勺可靠性。通过上述针对基于模糊综合评价白勺自创商誉计量模式所做白勺研究,希望对我国商誉会计理论白勺发展与完善能有一定白勺借鉴意义,也希望本文白勺研究能对自创商誉计量问题白勺深入探讨起到抛砖引玉白勺作用
Abstract（英文摘要）：www.328tibEt.cn With the rapid development of our country’s economy, the acceleration of economic globalization after joined in the WTO, the in-depth reform of Chinese market economic of sociali and the intensifies of market competition, annex, reconstruction and merger between enterprises are going to be the rage, goodwill of enterprises (including internally generated goodwill) should be an unoidable part of asset transactions, will become more and more important. But at present the problem of valuation of internally generated goodwill is still a puzzle, and there is no unified awareness in theoretical circle, the practical circle too. Therefore, the problem of valuation of internally generated goodwill becoming a hot matter that goodwill accounting instantly need to in-depth study and solve.This paper introduced fuzzy synthetic evaluation into valuation of internally generated goodwill, improve the measurement. We think valuation of internally generated goodwill need to break through the framework of traditional methods, according to the substantial characters of internally generated goodwill, take it as jumping-off point of valuation, then adopt a new method: the combination of precise valuation and fuzzy valuation which can solve this problem. Therefore, on the basis of we amend the excess earnings method which internally generated goodwill be valuated by, we introduced fuzzy synthetic evaluation into valuation of internally generated goodwill, cleverly solved the matter that we can not in any way know separate market price of the various constituent elements of internally generated goodwill. Finally, through the experts fuzzy scored the index elements of key constituent elements system of internally generated goodwill. Meanwhile, fuzzy synthetic evaluation reduced the subjectivity of valuation of internally generated goodwill, and enhanced the reliability of outcome of valuation of internally generated goodwill.By the study of valuation of internally generated goodwill based on fuzzy synthetic evaluation, helpful ideas are expected to the development reform of goodwill accounting. And it also is expected to become an introduction to the study of the model of valuation of internally generated.
论文关键词： 模糊综合评价；自创商誉；计量；
Key words（英文摘要）：www.328tibEt.cn fuzzy synthetic evaluation；internally generated goodwill；valuation；
Abstract（英文摘要）：www.328tibEt.cn With the rapid development of our country’s economy, the acceleration of economic globalization after joined in the WTO, the in-depth reform of Chinese market economic of sociali and the intensifies of market competition, annex, reconstruction and merger between enterprises are going to be the rage, goodwill of enterprises (including internally generated goodwill) should be an unoidable part of asset transactions, will become more and more important. But at present the problem of valuation of internally generated goodwill is still a puzzle, and there is no unified awareness in theoretical circle, the practical circle too. Therefore, the problem of valuation of internally generated goodwill becoming a hot matter that goodwill accounting instantly need to in-depth study and solve.This paper introduced fuzzy synthetic evaluation into valuation of internally generated goodwill, improve the measurement. We think valuation of internally generated goodwill need to break through the framework of traditional methods, according to the substantial characters of internally generated goodwill, take it as jumping-off point of valuation, then adopt a new method: the combination of precise valuation and fuzzy valuation which can solve this problem. Therefore, on the basis of we amend the excess earnings method which internally generated goodwill be valuated by, we introduced fuzzy synthetic evaluation into valuation of internally generated goodwill, cleverly solved the matter that we can not in any way know separate market price of the various constituent elements of internally generated goodwill. Finally, through the experts fuzzy scored the index elements of key constituent elements system of internally generated goodwill. Meanwhile, fuzzy synthetic evaluation reduced the subjectivity of valuation of internally generated goodwill, and enhanced the reliability of outcome of valuation of internally generated goodwill.By the study of valuation of internally generated goodwill based on fuzzy synthetic evaluation, helpful ideas are expected to the development reform of goodwill accounting. And it also is expected to become an introduction to the study of the model of valuation of internally generated.
论文关键词： 模糊综合评价；自创商誉；计量；
Key words（英文摘要）：www.328tibEt.cn fuzzy synthetic evaluation；internally generated goodwill；valuation；