when discussing the methods of goodwi11 evaluation, we point out the disadvantages of the present eva i uat i on formu i a se i ect i on and the parameter confirmation, import and deepen the theory of corporate life cycle to the work of enterprise income forecast, furthermore put forward a new model of excessive capitalized earning method on goodwill evaluation, and i i luminate the main points in the appl ication of the new model 在探讨商誉评估方法时,本文针对现有评估方法公式选择与参数确定方面的不足,引入并深化企业生命周期理论,将其应用于企业收益预测,进而提出了一种商誉评估超额收益现值法新的定量模型,并对新模型应用中的要点予以说明。