在西方会计学中对商誉问题,基本形成了统一的概念和一系列计价方法,以及对其性质的两种认识。这些理论无疑将对我国目前关于商誉问题的研究产生重大影响。但结合当前我国企业发展的状况,不难发现照搬西方商誉理论无助于真正解决我国企业现存的商誉计价问题。因此,有必要对商誉理论提出质疑,进行再认识。 一、关于商誉概念、性质的再认识 西方会计对商誉的定义是:“商誉指一家企业由于所处地理位置优越,或信誉卓著,获得客 In the western accounting of the issue of goodwill, basically formed a unified concept and a series of valuation methods, as well as their nature of the two kinds of understanding. These theories will undoubtedly have a significant impact on the current research on goodwill in our country. However, combining with the current situation of the development of Chinese enterprises, it is not difficult to find that copying the theory of goodwill in the West will not help to solve the existing problem of the valuation of goodwill in Chinese enterprises. Therefore, it is necessary to put forward the theory of goodwill and re-understanding. I. Re-understanding of the Concept and Nature of Goodwill Western accounting defines goodwill as: "Goodwill refers to the fact that goodwill refers to an enterprise that, because of its geographical location or its reputations,