| 关于商誉理论几个问题的思考 |
| |
| 引用本文： | 徐应石.关于商誉理论几个问题的思考[J].安徽农业大学学报(社会科学版),2005,14(1):98-101. |
| |
| 作者姓名： | 徐应石 |
| |
| 作者单位： | 安徽电视台,安徽,合肥,230011 |
| |
| 摘 要： | 商誉的确认和计量已经成为财务会计理论界和实务界研究和关注的热点问题。本文从商誉的性质出发,结合商誉的基本原理,认为商誉最本质的要素是企业杰出的管理人才,并分析了其不能入帐确认以及摊销的原因。最后就我国市场存在的商誉问题给出了解决思路。
|
| 关 键 词： | 商誉 无形资产 人力资源 |
| 文章编号： | 1009-2463(2005)01-0098-04 |
| 修稿时间： | 2004年9月27日 |
Some Reflections about the Theory of Goodwill |
| |
| XU Ying-shi.Some Reflections about the Theory of Goodwill[J].Journal of Anhui Agricultural University(Philosophy & Social Sciences Edition),2005,14(1):98-101. |
| |
| Authors: | XU Ying-shi |
| |
| Institution: | Anhui Television Station |
| |
| Abstract: | The accounting recognition and measurement of goodwill have become an important problem of financial theory and practice field. On the basis of the brief analysis about the property of goodwill and its basic principles, the paper discloses that the prominent persons are the most essential constituent of goodwill and interprets the reasons that goodwill can not been recognized and measured. Finally, the paper brings forward several suggestions on how to curb the questions of goodwill in market. |
| |
| Keywords: | goodwill intangible assets human resources |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
| 点击此处可从《安徽农业大学学报(社会科学版)》浏览原始摘要信息 |
| 点击此处可从《安徽农业大学学报(社会科学版)》下载免费的PDF全文 |
