企业商誉评估的超额收益法研究  

Study on the Excess Profits Method of Goodwill Evaluation of Enterprise

作　　者：刘瑾[1] 韦杰[2] 

机构地区：[1]长春金融高等专科学校经济管理系,吉林长春130022 [2]吉林省交通规费征收管理局通化分局,吉林通化134001

出　　处：《长春金融高等专科学校学报》2008年第2期36-38,49,共4页Journal of Changchun Finance College

摘　　要：商誉是企业无形资产的重要组成部分,能为企业创造经济效益,通常用企业超额收益的资本化价值表示。商誉虽是一种无形资产,但从经济学的角度,商誉是可以计价和评估的,对商誉评估的超额收益法进行研究和探讨,是目前具有高适用性的商誉评估法。Goodwill is an, important part of the intangible assets of enterprise, and it can bring economic benefits to the enterprise. It is generally indicated as the capitalized value of enterprise excess profits. From the viewpoint of economics, goodwill can be calculated and evaluated, even though it＇s a kind of intangible assets. The excess profits method of goodwill evaluation is studied and probed in this paper. It is a goodwill evaluation method with high applicability at present.

关 键 词：超额收益法 商誉评估 资本化率 

分 类 号：F273.4[经济管理—企业管理]