The Research of Measurement of Goodwill Based on Enterprise Resource Theory

As a capital operation. M&A is chosen by many companies to expand the scale of enterprises. Increasing attention is paid to confirm and measure goodwill. We should find a way to confirm and measure it. In the first the paper introduce the nature of this goodwill. in the second part it make a brief review of enterprise resources theory. considering goodwill as a valuable enterprise, rarity, imperfect imitability and irreplaceable nature of the specific resources and business-specific capabilities. In the third part, it put forward the concept of the index of goodwill to measure the goodwill based on enterprise resource theory. The index of goodwill is to evaluate the corporate profitability (ROE) which exceeds the industry average ROE.