美国企业财产征用过程中的商誉损失及其评估

Goodwill Loss and Its Valuation

财产所有者在其财产被政府征用后可以就被占财产的价值取得补偿，目前我国一般只是对其有形资产的损失进行补偿。实际上，这种损失既可能体现为有形财产的损失，也可能体现为无形资产，主要是商誉的损失。本文简要介绍了国外商誉损失及其评估的有关情况。普通评估方法是比较征用前的商誉价值与征用后的商誉价值的差异。企业价值评估师可以使用现代经济和金融理论估算企业商誉损失。文中还举出国外的几个案例阐述了如何使用该理论来评估商誉的损失。

Property owners could get compensation from government in case their assets were confiscated. The compensation, however often makes up for the loss of tangible assets and excludes the intangibles which are usually goodwill. The author introduced overseas valuation in above circumstance. The common used approach is to compare the value of goodwill before the confiscation and that after the confiscation.