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。

Probe into the Nature of Goodwill

This paper is aimed to take a deep probe into the nature of goodwill from enterprise itself and business combination by economic studies on the background of discussions on the nature of goodwill that exists in current accounting documents. It points out that the accounting nature of goodwill should agree with its economic nature by logic,i.e., the accounting nature of goodwill is coordination and disposition beteeen humans and assets and among each themselves in enterprises.