Study On Improvement Of Goodwill Value Evaluation Based On Income Method

In today's knowledge economy era,intangible assets play an increasingly important role in market competition.Patents,trademarks and intellectual property have gradually become the most important core competitiveness resources of enterprises.As the "most intangible" asset,goodwill is the concentrated expression of the comprehensive strength of enterprise technology,culture,scientific research and human resources.Market competition is becoming more and more fierce.If enterprises want to maximize economic benefits,they must pay attention to the management and evaluation of their goodwill.In recent years,the topic of discussion on the measurement of goodwill value has been very enthusiastic at home and abroad.The evaluation and confirmation of goodwill needs to be strengthened,and the intangibility and weak cost correspondence of goodwill itself make its value measurement a difficult problem.This paper first introduces the relevant theories and concepts of goodwill,clarifies the definition and classification of goodwill,and discusses self-made goodwill and its constituent elements,nature and characteristics.The related theories of self-made goodwill evaluation are further elaborated,and the concept of goodwill adjustment coefficient is introduced.Secondly,the two methods of the goodwill evaluation method and the excess income method are introduced in detail.Analyze and evaluate the problems that should be paid attention to when the two methods are evaluated,as well as the existing defects and deficiencies.Then,by introducing the analytic hierarchy process,the results of the traditional income method evaluation are revised.Then,the main situation of GL company is introduced,and the business reputation is combined.The characteristics and influencing factors have designed the evaluation index system of goodwill value.Index weights are determined by expert ratings.Finally,using the comprehensive evaluation model of goodwill value to calculate the value of GL company's goodwill,the results show that this paper is reasonable for the improved model to be applied to corporate reputation evaluation.