商誉的资源基础竞争优势观

Competitive Advantage of Resource-based Commercial Reputation

商誉是现行财务会计模式对企业持续竞争优势的综合反映形式,其本质上是现行财务会计模式下无法单独入账的具有有价值性、稀缺性、难以模仿性的企业特异无形资产,商誉的性质实际上是特异无形资产性质的外在综合表现。合并商誉本质上是被收购企业未入账的特异无形资产,合并商誉的会计处理应该根据并购后被收购企业特异无形资产价值的增减变动情况来确定。

Based on the resource- based theory, this article analyses the relationship between distinctive intangibles and sustained competitive advantage ,and points out the comprehensively current financial accounting model to reflect distinctive intangibles. Based on these conclusions, the study also argues that the consolidated goodwill composed of distinctive intangibles of the acquired, so the subsequent accounting treatment of consolidated goodwill should be in the light of the value change of distinctive intangibles of the acquired after acquisition.