析人力资源商誉观及商誉本质

知识经济时代的到来,突出了人才与其创造的超额盈利,前者反映为人力资源会计,后者则是商誉的表现现实.商誉的"人才观"将两者进行了完美的结合,文章通过对人权解放的大趋势、人才价值表现形式的分析,确定了人力资本财务会计的适用范围,并肯定了人力资源管理研究的重要性.随后,对商誉之理论与实务观点进行了剖析,沿着"人才观"的思路对产生稳定的超额盈利之源进行了探索,认为商誉的本质是公司文化,其外在表现是管理制度.     

对商誉本质问题的探讨

本文主要以现有会计文献中对商誉本质问题的争论为背景,运用经济学的抽象分析研究方法,从企业自身和企业并购两个角度对商誉本质问题进行了深入分析,指出商誉在会计学上的本质与在经济学上的本质应保持逻辑一致,即商誉的会计本质应定位于企业中人力资源与物质生产要素之间及各自内部相互间的协同和配置体系。     

银行商誉的剩余收益法实证检验

使用Feltham和Ohlson阐述的剩余收益评估模型对国内银行类上市公司的商誉与会计科目之间的关系进行评估,实证检验结果表明:银行商誉价值主要源于存款、贷款以及销售有偿服务。但由于在产权结构及经营模式等诸多环节存在的差异,高度适应于国外商业银行商誉评估的剩余收益模型却在国内表现出非适应性。     

对《物权法》未规定盗赃物善意取得的反思

在我国,以盗窃或其他方式取得赃物的案件时有发生。当盗赃物通过各种渠道进入商品交易流通领域后,许多与案件无关的第三人在不知道并且事实上通常很难知道其来源的情况下购买或接受该物品。在此情况下,只要赃物仍然存在,是无限制地追缴,还是合理地保护善意受让人的利益？我国新制定的《物权法》对此并未做出明确规定,这实属一大缺漏。因此,有必要对盗赃物之善意取得制度做出明确规定,以保护权利人的权利和市场的交易安全。     

Trust types,distrust, and performance outcomes in small business relationships: the pharmacy–drug warehouse case

This study attempts to investigate the linkage among trust types, distrust, and relationship performance outcomes in the context of long-term supply agreement-type alliances between small business dyads. The results suggest a significant positive relationship among goodwill trust and risk-taking tendency, cooperation, satisfaction, and conflict resolution and a negative relationship between goodwill trust and transaction costs. Competence trust is found to have a positive relationship with cooperation, conflict resolution, and satisfaction and a negative relationship with transaction costs. However, no significant relationship is found between competence trust and risk-taking tendency. Distrust, on the other hand, is found to have a negative relationship with cooperation, satisfaction, and conflict resolution and a significant positive relationship with transaction costs with no effect on risk-taking tendency.     

合并商誉会计的发展动态及启示

合并商誉会计处理方法主要有系统摊销法、直接冲销法和永久保留法三种。其中系统摊销法运用最为普遍。但是 ,美国最近取消了系统摊销商誉的做法 ,而只确认商誉减值。其原因主要在于商誉摊销可能造成的经济后果。从理论上讲 ,应当逐期评估商誉的公允价值 ,以确定是调高、降低还是维持其账面价值。但从我国现实考虑 ,系统摊销并辅以确认减值的方法较为可行。     

对商誉会计问题的思考

目前,随着企业改制、购并、资产重组等经济业务的不断发展,在资产评估中关于企业商誉的确认和计价问题已日益成为会计实务和学术界所关注的焦点。因此,有必要对商誉会计理论和实践问题进行研究,以适应经济形势发展的要求。     

The Six Relationships between Goodwill and Core Competence of Corporation—Review of Research on Goodwill Accounting

Goodwill and core competence of the corporation are two concepts and they are easy to be confused, moreover, it uneasy to differentiate the source of advantages gained by the corporate, and also leads to a serious distortion between the value of the corporation acknowledged by market and the record value of accounting. This paper analyses the substance of goodwill and that of corporate core competence before coming to the conclusion that goodwill is a kind of combined intangible asset while core competence is a reluctant intangible asset, which means that both goodwill and core competence of the corporate belong to intangible assets, but the composing factors are inter-crossing and inter-containing. Moreover, goodwill and core competence have similar characters and there are also some relationships between them, such as succession ＆ development, abstract ＆ concrete, and superficiality ＆ essence as well. At the same time, there are some distinct differences between them in the following aspects： origination of research, initial definition, research background and theoretical basis, composing factors, value identified and measurement methods, way of value manifested, principle of value contribution and its accounting, etc. In the end, this paper comes to the conclusion that it is core competence that stands for the capability to gain advantages profit while goodwill is only a purchasing price margin, which is the balance of the exchanging value and book value of the net assets of the enterprise purchased. So, the core competence theory should be combined into goodwill accounting so as to establish core competence accounting, which will manifest the source of advantages gained by the corporation.     

自创商誉确认计量的重要性和方法建议

伴随着知识经济时代的来临,商誉对企业的重要性不断增大。本文就与自创商誉有关的会计问题进行了分析,阐明了自创商誉确认计量的重要性,并提出了对完善自创商誉会计核算的方法建议。     

超额商誉、高管激励与审计收费

基于2011-2018年沪深A股上市公司样本,实证检验超额商誉对审计收费的影响以及高管激励的调节效应.研究表明:超额商誉提高了审计收费,且在民营企业更显著;而高管不同激励方式对超额商誉与审计收费的调节具有异质性:股权激励具有抑制作用,而薪酬激励具有增强效应;从作用机制来看,超额商誉通过增加经营风险和审计投入,进而提高审计收费.