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商业银行商誉评估的理论探讨
To Discuss on Valuating on Theory for Commercial Banks’ Goodwill
【摘要】 基于前人的研究成果,探讨了商誉的本质和计量、银行商誉的本质和银行商誉的计量模型三个问题,提出将模糊综合评估法、割差法、行业横向对比评价法综合,评定商誉的价值,具有一定的参考价值。
【Abstract】 On the basis of some research papers, these subjects were argued in this article, including goodwill essence and valuation, commercial banks’ essence and valuation model. The author thoughts it is better suggestion to use fuzzy mathematics appraisal method, scalping method and horizontal comparison method in a commercial banks’ goodwill valuation model.
【关键词】 商业银行;
商誉;
割差法;
模糊综合评价法;
层次分析法;
【Key words】 commercial bank; goodwill; scalping method; fuzzy mathematics appraisal methods; analytic hierarchy process;
【Key words】 commercial bank; goodwill; scalping method; fuzzy mathematics appraisal methods; analytic hierarchy process;
- 【文献出处】 价值工程 ,Value Engineering , 编辑部邮箱 ,2009年10期
- 【分类号】F832.33
- 【被引频次】2
- 【下载频次】196