商业银行商誉价值评估研究综述  

Review of Research on the Evaluation of Commercial Bank Goodwill Value

作　　者：吴思童 王训洪 WU Sitong;WANG Xunhong(School of Economic and Management,Guangxi University of Science and Technology,Liuzhou 545006,China;Research Center for High-Quality Industrial Development of Guangxi,Liuzhou 545006,China)

机构地区：[1]广西科技大学经济与管理学院,广西柳州545006 [2]广西工业高质量发展研究中心,广西柳州545006

出　　处：《商业观察》2025年第3期92-95,102,共5页BUSINESS OBSERVATION

基　　金：广西科技基地和人才专项项目(桂科AD23026278);广西教育厅中青年教师科研基础能力提升项目(2024KY0347);广西科技大学博士基金项目(21S07,23S04);广西科技大学研究生教育创新(GKYC202345)。

摘　　要：商誉是商业银行在发展经营当中的重要无形资产之一,对银行商誉进行合理评估,可以指导银行调整自身经营方式,有利于银行树立良好的企业形象,赢得国内外竞争优势。商业银行商誉价值评估的需求日益增加,但由于缺乏具体的量化指标以及大多数机构对商誉的认可度不足,致使一直以来国内对商业银行商誉价值问题的研究数量较少,热情程度不高。确认商誉的价值来源,寻找适合我国商业银行商誉价值的评估方法已经迫在眉睫。文章对相关文献进行回顾研究,梳理商誉及银行商誉现有的评估方法,结合银行商誉的相关影响因素,为银行商誉评估提供了新的参考思路。Goodwill is one of the important intangible assets in the development and operation of commercial banks.Reasonable evaluation of bank goodwill and guidance for banks to adjust their own business mode are conducive to establishing a good corporate image and winning domestic and foreign competitive advantage.However,the demands for the evaluation of goodwill value in commercial banks are increasing.Due to the lack of specific quantitative indicators and the lack of recognition of goodwill by most institutions,there have been few researches on the value of goodwill of commercial banks in China,and the enthusiasm is not high.It is urgent to confirm the source of the goodwill value and to find a suitable evaluation method for it in our country.This paper reviews the relevant literature,sorts out the existing evaluation methods of goodwill and bank goodwill,and combines the relevant influencing factors of bank goodwill to provide a new reference for the evaluation of bank goodwill.

关 键 词：商业银行 商誉 商誉评估 

分 类 号：F832.33[经济管理—金融学]