题目内容

（四）
某企业为了整体资产转让，需进行评估。现收集的有关资料如下：
(1)该企业多年来经营一直很好，在同行业中具有较强的竞争优势。
(2)经预测被评估企业未来5年预期净利润分别为100万元、110万元、120万元、140万元、150万元，从第6年起，每年收益处于稳定状态，保持在150万元的水平上。
(3)该企业一直没有负债，用加和法估算的企业各项可确指资产评估值之和为800万元。
(4)经调查，在评估基准日时，社会的平均收益率为9%，无风险报酬率为4%，被评估企业β系数为2，资本化率为12%。
要求：
1．说明评估该企业商誉的主要思路和方法，
2．评估该企业的商誉价值。

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