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随着经济体制改革的进一步拓展,在对企业实行承包、租赁、联营、兼并的过程中,使产权发生了变动,这就要求在合并与转让企业时,对企业现有的整体资产进行评估。有人建议应把进行综合评估的企业整体资产价值与进行单项评估汇总的重置价值之间的差异作为商誉处理。商誉曾一度被认为是资本主义会计特有的产物,对它的理论研究和实践运用在我国会计界尚初见端倪。本文拟就对商誉进行一些探索。
With the further expansion of the economic system reform, in the process of contracting, leasing, joint venture, and merger of enterprises, property rights have changed, which requires the assessment of the company’s existing overall assets when it merges and transfers enterprises. It has been suggested that the difference between the value of the company’s overall assets for comprehensive assessment and the replacement value collected for individual assessments should be treated as goodwill. Goodwill was once considered to be a unique product of capitalist accounting, and its theoretical research and practical application has yet to take shape in the accounting profession in China. This article intends to conduct some exploration on goodwill.