新经济条件下应对自创商誉进行确认  

Definition on the Self-created Goodwill under the Conditions of New Economy

作　　者：刘耘彤[1] 

机构地区：[1]东北财经大学会计学院,辽宁大连116000

出　　处：《经济与管理》2007年第4期78-80,共3页Economy and Management

摘　　要：目前多数国家对外购商誉予以确认,而对自创商誉不予确认,这主要是基于可靠性和稳健性的考虑。随着知识经济的到来,商誉特别是自创商誉在企业资产中的比重越来越大,确认自创商誉无论从促进会计理论发展,还是从提高会计信息质量、提高会计实务水平来看,都是十分重要的。经济的不断发展,使得会计界不得不重新确定一些新的会计确认标准,这为我们解决包括自创商誉的确认问题提供了现实的理论准备。Now majority countries affirm the out sourcing goodwill, while don＇t affirm the self-created goodwill. With the advent of knowledge economy, the goodwill, especially the self-created goodwill holds the more proportion. Affirming the self-created goodwill is very important to promoting account theory development and increasing account information quality and the practice level. The development of economy make the account field must reaffirm the account standard. This supply us theory foundation for solving the affirmance of self-created goodwill.

关 键 词：商誉 自创商誉 外购商誉 确认 

分 类 号：F230[经济管理—会计学]