摘要
从商誉的本质入手,主张将"割差法"与"模糊综合评价法"结合,评定商誉的价值。其中,商誉调整系数是关键。基于商业银行价值特性,重构商业银行商誉的评估指标体系。运用模糊综合评价法,将被评估银行置于同行业横向比较的环境中,确定商誉调整系数。
On the basis of goodwill essence, it is one way to use ＂scalping method＂ and ＂fuzzy mathematics appraisal method＂ to value the banks’ goodwill, in which the goodwill adjustable coefficient is critical. In this paper, the author rebuilt the appraisal index system, and studied the procedure of confirming the coefficient in the comparison of the other similar banks.
出处
《价值工程》
2009年第11期41-45,共5页
Value Engineering
关键词
商业银行
商誉
层次分析法
模糊综合评价法
commercial bank
goodwill
analytic hierarchy process
fuzzy mathematics appraisal methods
