自创商誉:经营者业绩评价的新视点

商誉可以分为自创商誉和外购商誉，而在会计处理上自创商誉一般是不能资本化入帐的。但一个企业的自创商誉主要根源于企业经营者的经营能力，是企业人、财、物的整合产生的系统效应，受经营者管理水平的影响，最能反映经营者水平的高低，因此有必要纳入经营者业绩考评中来。所以借鉴人力资源会计理论与人力资源管理理论，定量地分析企业自创商誉的数量与结构，是对企业经营者业绩评价一个有益的补充。

Self-established Goodwill:A New Angle in Management Performance Evaluation

Goodwill can be divided into self-established goodwill and purchased goodwill , and also it is widely accepted that self-established goodwill can not be entried as an asset. But to a great extent, self- established goodwill mainly origin from manager's capability and at the same time equal to the systematic effect resulting from an integrating of the human resources, the asset and the capital . Thus it can reflect whether the managerial group is qualified or not. Its value is greatly affected by the managers' managerial capability. Hence, it is necessary for us to include the self-established goodwill's value into management performance evaluation. Then it is useful for us to adopt the FIR theory and the HR accounting theory, in analyzing the quantity and the structure about the self-established goodwill of a company and in evaluating the manager' s performance.