| 论商誉的性质及其定价机制 |
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| 引用本文： | 江金锁. 论商誉的性质及其定价机制[J]. 经济与管理, 2007, 21(4): 68-71 |
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| 作者姓名： | 江金锁 |
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| 作者单位： | 广东金融学院,会计系,广东,广州,510520 |
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| 摘 要： | 商誉的本质是人力资源。外购商誉的定价机制是直接定价，是在企业并购过程中，购买方与被购买方讨价还价的结果，是一种博弈结果，具有确定性。自创商誉的定价机制是间接定价，是一种博弈过程，是企业内部人力资本所有者与非人力资本所有者之间的动态博弈，具有高度的不确定性。因此，自创商誉不可能被纳入现行的财务会计核算体系之内。
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| 关 键 词： | 商誉 人力资源 直接定价 间接定价 |
| 文章编号： | 24208534 |
| 修稿时间： | 2007-01-08 |
On Goodwill's Inherence and it's Measuring Mechanism |
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| JIANG Jin-suo. On Goodwill's Inherence and it's Measuring Mechanism[J]. Economy and Management, 2007, 21(4): 68-71 |
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| Authors: | JIANG Jin-suo |
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| Affiliation: | Account Department, Guangdong Finance Academy, Guangzhou 510520, China |
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| Abstract: | Goodwill's inherence is human resource.Outsourcing goodwill's measuring,which should be adopted direct measuring,is a game result,whereas self-created goodwill's measuring,which should be adopted indirect measuring,is a dynamic game course between human capital owner and non-human capital owner.So self-created goodwill cannot be bring into financial accounting system. |
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| Keywords: | goodwill human resource direct measuring indirect measuring |
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