| 商誉的理论演进与经济实质综述 |
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| 引用本文： | 姜传志,刘秀丽. 商誉的理论演进与经济实质综述[J]. 上海立信会计学院学报, 2009, 23(2) |
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| 作者姓名： | 姜传志 刘秀丽 |
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| 作者单位： | 中国海洋大学会计学系,山东青岛,266071 |
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| 摘 要： | 商誉研究是一个充满争议的领域,而商誉经济实质则是其中最富争议的部分。我们对商誉理论的演进历史进行了简要回顾,对商誉的内容演变、一般定义以及来源问题的相关文献进行了整理和评述,总结了有关负商誉问题的各类解释。希望通过这些回顾和整理能够展示出一个比较完整的商誉理论全貌,为商誉研究的进一步深入提供有益的帮助。
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| 关 键 词： | 商誉 理论演进 经济实质 |
Review on the Theory Evolution and Economic Substance of Goodwill |
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| JIANG Chuan-zhi,LIU Xiu-li. Review on the Theory Evolution and Economic Substance of Goodwill[J]. Journal of Shanghai Lixin University of Commerce, 2009, 23(2) |
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| Authors: | JIANG Chuan-zhi LIU Xiu-li |
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| Affiliation: | Accounting Department;Ocean University of China;Shandong Qingdao266071;China |
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| Abstract: | Goodwill research contains various kinds of debates,but the research of its economic substance may be the most controversial part.This paper firstly reviews the evolution of goodwill research,and then summarizes its contents,definitions and sources.At last,the economic substance of negative goodwill is also discussed in the paper.The review of goodwill shows a complete picture of goodwill theory,and benefits the further study in this area. |
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| Keywords: | goodwill theory evolution economic substance |
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