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在一浪高过一浪的企业购并热中,商誉作为一项无形资产越来越引起人们的高度重视。商誉之所以被人们重视是因为它的价值越来越大,有时甚至大得惊人。但在现实中,商誉价值的概念却让人感到困惑,一方面巨额的价值常常让人难以想象该企业所拥有的超额获利能力,更无法与其现在的不良业绩相联系;另一方面它的确认与计量在理论与实务上也存在一些矛盾。我们认为产生这种困惑的主要原因是商誉计量不够准确。
In a wave of corporate mergers and acquisitions, goodwill attracts more and more attention as an intangible asset. The reason why goodwill has been valued is because of its growing value, sometimes even staggering. However, in reality, the concept of goodwill is puzzling. On the one hand, the huge value often makes it unimaginable that the enterprise possesses excess profitability and can not relate to its current bad performance. On the other hand, it Confirmation and measurement in theory and practice there are some contradictions. We think the main reason for this confusion is the inaccurate measurement of goodwill.