浅谈对商誉的确认

The Comfirm-action To Goodwill

目前,随着企业改制、并购、资产重组和股份制合作等经济业务的不断发展,在资产评估中关于企业商誉的确认问题已日益成为实务和学术界所关注的焦点。因此,为适应新的经济形势发展的要求,对于商誉会计理论和实践问题的研究应该有更深入的探讨;正确理解商誉的特征,依法保护企业的商誉,客观公正地评估商誉的价值,是企业发展中必须解决的战略问题。

For the present,with the development of the economic acticity such as business reorganization.Consolidation and asset reorganization,the comfirm action to goodwill has been the focus in asset appraisal.So in order to apply to the demand of the development of the new economic situation.We should discuss more deeply about the research of the theory and practice of goodwill accounting.It is a strategic problem that must be solved in the development of business that we comprehend properly the characteristics of goodwill,protect lawfully the goodwill and appraise impartial the value of goodwill.