企业改制中不可忽视商誉的价值

Study on the value of goodwill in enterprise transformation

企业改制中价值评估是改制成功与否的重要影响因素。目前常用的价值评估方法存在对企业资产估价不足的问题,特别是企业商誉,由于它的特殊性及其它客观原因,一直未予以充分认识,以致于忽视或低估了其价值,造成企业价值不完整。本文就企业改制过程中商誉价值评估问题提出了几点建议,供探讨。

Value assessment is a very important factor in enterprise transformation. However,there are many problems in traditional value assessment methods,especially in goodwill value.Because of its particularity and other objective reasons,goodwill value assessment is ignored or underestimated.This paper offers some suggestions for the goodwill value assessment in enterprise transformation.