| 基于灰色预测法的商誉评估研究 |
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| 引用本文： | 王馨.基于灰色预测法的商誉评估研究[J].西安航空技术高等专科学校学报,2012(4):24-26,91. |
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| 作者姓名： | 王馨 |
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| 作者单位： | 西安航空学院经济管理系 |
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| 摘 要： | 商誉是一种不可确指的无形项目,超额收益法是评估商誉的重要方法之一,企业收益是用超额收益法评估商誉所需要的基本参数之一。通过比较几种企业收益的预测方法,采用灰色预测法,将其应用在超额收益法中,以提高商誉价值评估的准确度。
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| 关 键 词： | 商誉 资产评估 超额收益 灰色预测法 |
Goodwill Evaluation Research Based on Gray Forecast Method |
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| WANG Xin.Goodwill Evaluation Research Based on Gray Forecast Method[J].Journal of Xi'an Aerotechnical College,2012(4):24-26,91. |
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| Authors: | WANG Xin |
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| Institution: | WANG Xin(Department of Economic Management,Xi’an Aeronautical University,Xi’an 710077,China) |
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| Abstract: | Goodwill is a kind of intangible item,and excess earning method is one of the important methods for goodwill evaluation.Corporate earning is one of the basic parameters for goodwill evaluation with the excess earning method.On the basis of comparing several forecasting methods of corporate earnings,the article tries to apply gray forecast to the excess earning method so as to enhance the accuracy of goodwill evaluation. |
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| Keywords: | goodwill asset evaluation excess earning gray forecast method |
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