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对于企业价值的理解,除了会计层面所说的账面价值,还有另一个重要的层面,就是品牌价值。会计上把这种能为企业带来超额盈利的品牌效应称作“商誉”。商誉的计量方法一直困扰会计界的一个难题。自创商誉与外购商誉的确认与否、如何计量初始价格、如何进行后续的会计处理这些问题都会影响到企业本身的价值。在此并不对这些商誉的会计处理进行讨论,而是从商誉的本质出发,从宏观的角度来探讨商誉与企业价值之间的关系。
For the understanding of enterprise value, in addition to accounting level said book value, there is another important aspect, is the brand value. Accounting for this brand can bring excess profits for the enterprise called “goodwill ”. The measurement of goodwill has plagued a difficult accounting problem. How to measure the initial price and how to conduct subsequent accounting treatment will all affect the value of the enterprise itself. This does not discuss the accounting treatment of these goodwill, but from the very essence of goodwill, from a macro perspective to explore the relationship between goodwill and business value.