The Research On Goodwill Evaluation Of Security Industry

In academia,the discussions about intangible assets have been enduring for a long time,as a special intangible asset,the goodwill has always been a hot issue.Currently,Chinese market economy is booming,and a new era of development represented by a knowledge-based economy has arrived.Between 2010 and 2018,in the listed companies,the total value of goodwill has increased by 13 times,and the number of which has also increased dramatically.This indicates that the mergers of listed companies in the domestic market are frequent,and goodwill is an important indicator.The fairness of the valuation of goodwill is also particularly important.However,in accounting practice,it is generally believed that the outsourcing goodwill should be confirmed when measuring it as corporate assets,the outsourcing goodwill impairment test is done,but the self-made goodwill is rarely mentioned,let alone the measurement..In essence,the outsourcing goodwill is no different from the self-made goodwill.The two are inherently unified and interconnected.The purchased goodwill is only a short-lived state of self-made goodwill in the property rights transaction.In the daily operation and management of the enterprise,the purchased goodwill exists in the self-made goodwill.Therefore,the outsourcing goodwill can be regarded as the clarification and marketization of the goodwill of the enterprises.The value of evaluating the company's self-made goodwill is not only to reflect the excess profit level of the company,but also to greatly improve the impairment test of goodwill.Firstly this paper reviews the theoretical literature of goodwill,including tracing the nature and source of goodwill,exploring the measurement of selfgenerated goodwill and summarizing the evaluation method of goodwill.Secondly,it discusses the theoretical basis of self-made goodwill and its evaluation method.While defining relevant concepts,it summarizes the components of goodwill,and also introduces the traditional methods of evaluation of goodwill.Through comparison and argumentation,it points out the rationality and shortcomings of traditional evaluation methods.Compared with the cut-off method,the excess return method is more applicable in measuring goodwill,but there are still inherent drawbacks that should be corrected.Then for this problem,this paper proposes to introduce a multi-level fuzzy comprehensive evaluation method for correction.Combining the factors affecting the value of goodwill,the characteristics of the security industry and the characteristics of the security industry's self-made goodwill,constructing the security industry's self-made goodwill value evaluation index system,and the specific quantifiable indicators are measured to make the assessment accuracy improve.This paper uses Hikvision to verify the value assessment model of the selfmade goodwill of the security industry constructed in this paper.Discussing the relationship between self-made goodwill and company devaluation,it helps enterprise managers to better understand the true value of the resources they have,improve business performance,and help investors better understand business and accounting information..