商誉法

人力资源价值可通过经济价值法、工资报酬折现法、商誉法、指数法等方法进行计量。

The value of human resources can be measured by the economic value method , discounted wages , goodwill , exponential method , and so on .

财务指标偏重于计量方面，重要考虑的是企业的利润、工资、股价等指标体系，并综合运用了历史成本法、非购入商誉法、经济价值法、投入产出函数以及期权理论。

The financing index lay particular stress on measurement , such as profit , salary , option pricing and so on , and should apply all kinds of theory synthetically , such as history cost method , the economical value method and so on .

本文首先介绍传统的企业估值方法，如资产负债表估值法、损益表估值法、基于商誉的估值法、现金流量估值法、价值创造法等。

This dissertation first introduces traditional enterprise valuation methods , such as methods based-on balance sheet or earnings statement or invisible assets and discounting net cash flow .