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企业商誉价值首次形成中的评估是一项复杂而艰难的工作。商誉价值评估一般采用割差法和超额收益法,这两种方法在使用过程中会遇到很多问题,诸如资产负债项目与价值成份遗漏、参数估计的假设不客观、超额收益和折现率的测算不可靠等。为此,应制定更加完善的评估方法技术标准,强化执法力度,加强评估师的专业技术培训和职业道德建设,培育制度化的公平、公正、效率的评估市场。
The first assessment of the value of goodwill in companies is a complex and difficult task. Generally speaking, the valuation of goodwill adopts the method of dividend difference and excess return. These two methods encounter many problems in the course of using, such as omission of assets and liabilities items and value components, assumption of parameter estimation is not objective, excess return and discount rate The calculation is not reliable and so on. To this end, we should formulate a more complete technical standard for assessment methods, intensify law enforcement, strengthen the assessment of professional technical training and professional ethics, and foster an institutionalized fair, just and efficient assessment of the market.