论商誉

Study on Business Credit

商誉是一种无形资产 ,是企业在多年的生产经营中形成的一笔宝贵财富 ,具有价值和使用价值 .然而 ,这种具有不可确指性的无形资产的价值在什么时候才能计算且应该怎么计算却是个值得研究的重要问题 .因此 ,本文就此指出了自己的观点和认识 ,同时指出了一种可操作的计算方法供参考 ,以期抛砖引玉 。

Business credit, as a kind of intangible properties and precious measures, which formed during the process of many years of production and management,has value and usable value.However,when and how to counte the underminate intangible property's value is a researcherable issue.So,this article put forward it's own viewpoint, and indicate a operable calculating method ,which for reference. And bring more research as to recorgenize business credit.