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商业银行商誉价值评估的计量研究
引用本文:王诤诤. 商业银行商誉价值评估的计量研究[J]. 价值工程, 2009, 28(11): 41-45. DOI: 10.3969/j.issn.1006-4311.2009.11.016
作者姓名:王诤诤
作者单位:上海师范大学商学院财务管理系,上海,200234
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。

关 键 词:商业银行  商誉  层次分析法  模糊综合评价法

To Study on Measuring of Evaluation for Goodwill Value of Commercial Banks
Wang Zhengzheng. To Study on Measuring of Evaluation for Goodwill Value of Commercial Banks[J]. Value Engineering, 2009, 28(11): 41-45. DOI: 10.3969/j.issn.1006-4311.2009.11.016
Authors:Wang Zhengzheng
Affiliation:Wang Zhengzheng (Department of Finance Management, School of Business, Shanghai Normal University, Shanghai 200234, China)
Abstract: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.
Keywords:commercial bank  goodwill  analytic hierarchy process  fuzzy mathematics appraisal methods
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