Establishment And Application Of Goodwill Value Evaluation System For Commercial Banks

In recent years,the global economic recovery is uneven,the world financial situation is complex,China's economic farewell to the previous high-speed growth,showing a relatively stable operation.With the economic slowdown,interest rate marketization reform,financial disintermediation and other factors,the profit of commercial banks decreased significantly,the degree of marketization of banks gradually increased,and the competition between banks became increasingly intense.Therefore,commercial banks needed to achieve their own development and transformation as soon as possible.With the management of goodwill being put on the agenda of bank transformation,the value assessment of commercial banks' goodwill needs to be taken seriously.And the increase of M&A behavior at home and abroad makes it more and more important to evaluate the value of goodwill.Under the background of domestic and international economic environment,this paper summarizes the previous research experience on the evaluation of goodwill value,combined with the reality of Chinese commercial banks,perfects the existing value evaluation method of goodwill of commercial banks,and builds the goodwill value evaluation system of commercial banks.First of all,this paper summarizes the previous research results on goodwill,combined with the application of goodwill in the field of assessment,defines the definition and basic characteristics of goodwill in the study,and clarifies the source and performance of goodwill value.Then,this paper studies the traditional method of goodwill value evaluation,and points out the key points and problems of bank goodwill value evaluation.Thirdly,according to the characteristics of commercial banks,this paper analyzes the specific elements of the source of goodwill of commercial banks.Finally,the paper summarizes the above contents,uses the AHP and fuzzy comprehensive evaluation method to establish the goodwill value evaluation system of commercial banks,and points out the concrete steps of using the system to evaluate the goodwill value.In addition,the article also put the value evaluation system into the actual case of the commercial bank goodwill assessment to be verified,and the results show that the evaluation system is applicable and reasonable.