摘要
商誉是一个古老的会计命题,但它至今仍未得到一致的理论解释。商誉是现代财务会计的一个"黑箱",我们分析了商誉解构与纯化的必要性与可行性,指出商誉的纯化是商誉解构的第一步,揭示商誉的来源只能是企业家和管理团队的高效整合,最后在扩展现有资产负债表的基础上对"纯商誉"进行尝试性的还原。
Goodwill is an age-old accounting proposition, up till now it hardly come to an accordanttheoretical explaination. The paper tries to demonstrate that goodwill is a “black-box” of modern financial accounting, analyzes the essentiality and feasibility of goodwill＇ s anatomization and purification, indicates that goodwill＇ s purification is the first step towards goodwill＇ s anatomization, reveals that the only source of goodwill is efficient integration of entrepreneurs or management team, lastly, makes some trial deoxidization for pure goodwill on the base of exoanding the current balance sheet.
出处
《上海立信会计学院学报》
2008年第1期26-30,共5页
Journal of Shanghai Lixin University of Commerce
基金
国家自然科学基金项目(70303014)
关键词
商誉
“黑箱”
纯商誉
管理整合
goodwill
“black-box”
pure goodwill
management integration
