商誉信息系统:基于新超额收益论的计量模式

文章评述了商誉会计理论的发展和演变,揭示了商誉的外购误区,明确了商誉的自创本质,并将自创商誉划分为＂外围商誉＂和＂核心商誉＂,进而指出会计计量的重心应当指向＂核心商誉＂。在新超额收益论下,文章提出转化＂外围商誉＂,评估＂核心商誉＂的计量模式,并对＂核心商誉＂提出＂先定性,后定量＂的评估思路。

Prospects for Measuring Goodwill:From the View of Abnormal Earnings

This paper clarified the nature of goodwill,and developed it as the guideline for measuring.After reviewing the evolvement of goodwill theories,the paper defecated that goodwill can only be created,indicating the dilemma in purchased goodwill.The paper also divided goodwill into periphery goodwill and core goodwill,and focused on the measuring of core goodwill.Periphery goodwill can be transferred to other intangible assets,while core goodwill should be evaluated in quality and quantity.