摘要
TSHD陶瓷公司经过近三十年的不懈努力，在陶瓷欧亿·体育（中国）有限公司中打拼出一片天地，并广受业内
好评和消费者青睐。但在金融危机的影响下，整个欧亿·体育（中国）有限公司风起云涌，为了求得发展，兼并与
被兼并浪潮激烈上演着。TSHD陶瓷公司也受到了不小的冲击，在未来的很长一段时期，如
何保有并增加市场份额成了企业要面对的课题。为了准确的估量潜在被并企业的价值，更
准确的掌握自身在市场中的公允价值，综合反映企业信誉、口碑、质量、技术、消费者认
可度等的企业自创商誉重回企业视线中来。
本文通过分析TSHD陶瓷公司实际状况，分析造成企业自创商誉管理现状的原因。这
些原因的存在具有普遍性，比如制度上的不要求不规范，企业上的不重视不管理，操作上
的难计量等。然而自创商誉的管理与确认不但是企业内部管理的要求，也符合对外树立形
象以获得更广泛认可、更好发展的要求。自创商誉管理的改进有助于信息使用者了解企业
财务状况和经营成果，帮助其对企业过去、现在和未来事项的结果进行更准确的预测并加
以决策，良好的商誉能够进行低成本筹资，还可以帮助企业实现低成本扩张，更能引导企
业对公司体制、人员管理、企业文化、市场营销等方面进行改进和管理。为了TSHD陶瓷
公司对商誉进展开管理，本文在影响商誉的因素中选取了重要的六个方面，并从这六方面
加强管理，即“产品质量精益求精，技术创新与时俱进”、“建设完善规章制度，提升公司
管理效率”、“企业文化把握航向，凝聚人心”、“注重人才培养，完善激励制度”、“做好需
求预测，抢占市场先机”、“打造绿色企业，践行社会责任”。最后，针对TSHD陶瓷公司
的具体情况，本文提出了一套适合TSHD陶瓷公司、具有可操作性的商誉确认计量模型—
—“主要因素量化分析法”来对商誉管理效果进行确认。
关键词：自创商誉管理，改进，保障，TSHD陶瓷公司
ABSTRACT
After nearly 30 years of TSHD ceramic unremitting efforts，hard work in the ceramics
industry，a world wide industry praise and the favor of consumers. But under the influence of the
financial crisis， the industry is surging， in order to achieve the development of mergers and
merger wave staged fierce. TSHD the ceramic company also has been no small impact in the
future for a long period of time，how to maintain and increase the market share has become a
business issue to face. More accurate grasp of their fair value in the market，in order to
accurately assess the value of the potential and enterprises，comprehensive reflection of
corporate reputation，reputation，quality，technology，and consumer acceptance，self-created
goodwill to return to the corporate line of sight.
In this paper, by analyzing the TSHD ceramic actual situation, I try to find the reasons about
self-created goodwill of the status quo. The existence of these reasons is universal, such as that
the system doesn’t require and has non-standard, the enterprises don’t pay attention on the
management, it’s difficult about how to operate measurement. However, the self-created
goodwill management and recognized not only the company's internal management requirements,
in line with the requirements of external establish the image to get more widely recognized and
better development. The self-created goodwill management improvements help information
users understand the enterprise's financial position and operating results of the enterprise past,
present, and future events results more accurate forecasts and to decision-making, a good
reputation for cost-efficient financing, can also help enterprises to achieve low-cost expansion,
better guide enterprises to make improvements and management system, personnel management,
corporate culture, marketing and other aspects. To strengthen the management ,we select six
aspects of all factors that impact on TSHD ceramic goodwill: “product quality and excellence,
technological innovation, advance with the times”, perfect rules and regulations for construction
to enhance the management efficiency , corporate culture to grasp the course, the cohesion of
the people , pay attention to personnel training, improve the incentive system , good demand
forecasting, to seize market opportunities , build green business practicesocial responsibility.
Finally, the specific circumstances of for TSHD ceramic company set for TSHD ceramics
company, recognized for goodwill is measured at workable model - internally generated
goodwill influencing factors measurement method for effective management of goodwill
confirm.
KEY WORDS：self-created goodwill management，improvement，protection，TSHD Ceramics
Company