Firstly, the paper introduces the definition、characteristics and the categories of goodwill, and then explains the related theories of self-created goodwill evaluation after presenting the constituent elements and characteristics of generated goodwill. Secondly, this thesis describes the traditional evaluation methods of goodwill evaluation in details and gives out a reasonable appraisal of them, figuring out the limitations and deficiencies. Following that, by giving reasons why the multi-hierarchical fuzzy synthetic evaluation method is applicable in the evaluation of goodwill, we introduce this method to enrich the theory and method of internally generated goodwill evaluation, and explain the meaning of goodwill adjustment coefficient and goodwill comprehensive evaluation. As we all know, the elements of self-created goodwill is largely identical but with minor differences, but the influence degree of each elements on the self-generated goodwill is obviously different. Then combining with the features of China’s commercial banks, this paper puts forward how to adopt the multi-hierarchical fuzzy synthetic evaluation method to evaluate the self-generated goodwill of China’s commercial banks. Afterwards, by giving an case, the essay make it clear that how to evaluate in detail and so enrich the goodwill evaluation research. In the end, making some important conclusion and giving possible direction of further research. |