知识经济下商誉会计:理论诠释与准则改进  

Goodwill Accounting under Knowledge Economy:Theoretical Interpretation and Standard Improvement

作　　者：冯卫东[1] 郑海英[2] 

机构地区：[1]北京交通大学经济管理学院,北京100044 [2]中央财经大学会计学院,北京100081

出　　处：《财经问题研究》2013年第11期92-96,共5页Research On Financial and Economic Issues

摘　　要：知识经济下,企业人力资本和知识积累效应对企业成长的贡献率已明显超过实物资本和货币资本。本文以商誉的定义为研究起点,论述了商誉分类与经济实质、商誉与企业能力,分析了现行企业商誉会计存在的问题,提出了商誉分类、计量与列报改进建议,对建立商誉公允价值发现、评价及修正机制提出了设想,以提高会计信息可靠性,反映企业价值创造源泉,为经济管理决策服务。Under knowledge economy,human capital and knowledge cumulative effect make significantly more contribution to the growth of enterprise compared with physical and money capital. Start with the definition of goodwill,this article mainly discusses the classification,its economic substance,and its relationship with enterprise capability of goodwill. It analyzes the problems existing in current goodwill accounting. In order to improve the reliability of accounting information,fully reflect the source of enterprise value creating and serve the economic decision making, this article presents the suggestions for improvement to the goodwill accounting,measurement and presentation. It also presents assumption for establishing the mechanism of goodwill fair value discovery,valuation and rectification.

关 键 词：知识经济 商誉会计 企业能力 

分 类 号：F830.58[经济管理—金融学]