| 自创商誉形成机理及其计量研究 |
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| 引用本文： | 王建成.自创商誉形成机理及其计量研究[J].湖南科技大学学报(社会科学版),2001,3(4):20-23. |
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| 作者姓名： | 王建成 |
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| 作者单位： | 湘潭工学院经管系, |
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| 摘 要： | 随着企业经营环境的变化和会计理论研究的深化,人们有机会重新审视有关商誉会计的基本理论问题.对自创商誉有必要而且能够确认与计量,以此为前提,通过对自创商誉形成机理的分析,提出了计量自创商誉价值的方法,即超额利润本金化价格法,该方法计算简明,计量结果符合企业客观实际,计量方法具有较强的可操作性.
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| 关 键 词： | 自创商誉 成因 确认 计量 |
| 文章编号： | 1009-5357(2001)04-0020-04 |
| 修稿时间： | 2001年10月12 |
Research on mechanism and acknowledgement, measurement of self-creative goodwill |
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| WANG,Jian-cheng.Research on mechanism and acknowledgement, measurement of self-creative goodwill[J].journal of hunan university of science&technology,2001,3(4):20-23. |
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| Authors: | WANG Jian-cheng |
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| Abstract: | With the change in enterprise's operating environment and the further development of accounting theory research,the basic theorical problem of goodwill can be re-evaluated.The acknowledgment and measurement of self-creative goodwill is necessary and practical.On the basis of them,we put forward the method of measuring the value of self-creative goodwill,which is the method of capitalizing over-amount profits,the measurement of which is consice,the results of measurement is objective for enterprises,and the methods of measurement have stronger praticability. |
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| Keywords: | self-creative goodwill cause acknowledgement measurement |
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