商誉与企业核心竞争力之异同及其相互关系  

The Relationship between Goodwill and Core Competence of the Corporation

作　　者：汤湘希[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430060

出　　处：《现代财经（天津财经大学学报）》2004年第11期45-49,共5页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：商誉与企业核心竞争力是两个极易混淆的概念 ,这种混淆不仅掩盖了企业获取超额收益的源泉 ,而且导致市场认知的企业价值与会计记录的事实发生严重扭曲。系统地分析商誉与企业核心竞争力的本质 ,指出商誉是组合无形资产 ,而核心竞争力是合力无形资产的区别是必要的。通过研究二者关系 ,可得如下结论 :核心竞争力是商誉的外化现象 。Goodwill and core competence of the corporation are two very similar concepts, which confuses the resource of excess profit of enterprise and leads to extremely distort the fact of the accounting records and the value of enterprise that have been recognized by market. The thesis systematically analyzes the essence of goodwill and core competence of the corporation and takes the view that goodwill is the combined intangible assets but core competence of the corporation is the integrated intangible assets. Thesis draws a conclusion that core competence of the corporation is the peripheral phenomenon of goodwill and goodwill is the inherent essence of core competence of the corporation.

关 键 词：商誉 核心竞争力 组合无形资产 合力无形资产 价值贡献 

分 类 号：F270.05[经济管理—企业管理]