股份制服企业组建中目前不宜评估商誉上海财经大学周成江目前在组建股份制企业的资产评估过程中，对企业商誉价格的确定多数是采用综合评估法，即利用下面的公式求得：在这个公式中，企业整体资产评估价值又是通过收益现值法进行计算的，即：基于目前我国市场经济状况和对... It is not advisable to evaluate goodwill in the establishment of stock uniforms. Shanghai University of Finance and Economics Zhou Chengjiang Currently in the evaluation of the assets of joint-stock companies, most of the determination of goodwill prices of companies is based on a comprehensive evaluation method, which is obtained by using the following formula: In addition, the value of the company’s overall asset appraisal is again calculated by the present value of earnings method, ie: