关于商誉理论几个问题的思考  

Some Reflections about the Theory of Goodwill

作　　者：徐应石 

机构地区：[1]安徽电视台,安徽合肥230011

出　　处：《安徽农业大学学报（社会科学版）》2005年第1期98-101,共4页Journal of Anhui Agricultural University:SOC.SCI.

摘　　要：商誉的确认和计量已经成为财务会计理论界和实务界研究和关注的热点问题。本文从商誉的性质出发,结合商誉的基本原理,认为商誉最本质的要素是企业杰出的管理人才,并分析了其不能入帐确认以及摊销的原因。最后就我国市场存在的商誉问题给出了解决思路。The accounting recognition and measurement of goodwill have become an important problem of financial theory and practice field. On the basis of the brief analysis about the property of goodwill and its basic principles, the paper discloses that the prominent persons are the most essential constituent of goodwill and interprets the reasons that goodwill can not been recognized and measured. Finally, the paper brings forward several suggestions on how to curb the questions of goodwill in market.

关 键 词：商誉理论 热点问题 财务会计 基本原理 管理人才 解决思路 商誉问题 理论界 实务 企业 摊销 入帐 市场 

分 类 号：F271[经济管理—企业管理] G633.2[经济管理—国民经济]