| 商誉构成要素探究 |
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| 引用本文： | 常华兵.商誉构成要素探究[J].南京财经大学学报,2005(2):64-66. |
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| 作者姓名： | 常华兵 |
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| 作者单位： | 南京财经大学会计学院 江苏南京210003 |
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| 摘 要： | 本文首先对商誉构成要素的历史文献进行了回顾，列举了有代表性的重要观点；然后在探究商誉本质的基础上对商誉构成要素问题进行了研究，认为目前商誉的构成要素应由核心要素、外围要素和相关影响因素三个层次组成。
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| 关 键 词： | 商誉 要素 探究 |
A Probe into Component Elements of Goodwill |
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| CHANG Huabing.A Probe into Component Elements of Goodwill[J].Journal of Nanjing University of Finance and Economics,2005(2):64-66. |
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| Authors: | CHANG Huabing |
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| Abstract: | This paper firstly reviews the historical documents on component elements of goodwill, citing some important viewpoints that stand for component elements theory of goodwill. Then it makes a probe into the component elements of goodwill on the base of studying nature of goodwill, pointing out that the component elements of goodwill is made up of core element, periphery elements and interrelated influenced factors. |
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| Keywords: | goodwill component elements probe |
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