| 商誉本质研究综述 |
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| 引用本文： | 董必荣.商誉本质研究综述[J].中南财经政法大学学报,2008(3):39-43. |
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| 作者姓名： | 董必荣 |
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| 作者单位： | 南京审计学院会计系,江苏,南京,210029;南京大学,商学院,江苏,南京,210029 |
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| 摘 要： | 一百多年来,会计理论界在商誉本质研究方面进行了诸多卓有成效的探索,提出了多种不同的观点,他们的研究主要沿着商誉构成要素、直接计量以及间接计量三方面进行,但并没有取得根本性的突破。进一步研究首先必须明确商誉的定位,在此基础上再应用相关理论论证商誉的本质问题。
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| 关 键 词： | 商誉本质 无形资产 商誉构成 |
A Review on the Nature of Goodwill |
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| DONG Bi-rong.A Review on the Nature of Goodwill[J].Journal of Zhongnan University of Finance and Economics,2008(3):39-43. |
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| Authors: | DONG Bi-rong |
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| Abstract: | Though scholars in accounting fields have studied the nature of goodwill for more than 100 years and made some progress in such following fields as: the goodwill composing factors, direct measurement and in direct measurement, they haven't made a radically breakthrough. We should first define clearly goodwill, and then study the nature of goodwill based on some relevant theory. |
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| Keywords: | The Nature of Goodwill Invisible Assets Essential Composing Factors |
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