试析商誉的确认和计价

A Brief Talk on the Confirmation and Valuation of Business Reputation

商誉作为诸多因素相互作用的结果,是一项不可确指或不能单独辨认的无形资产,但其反映了整个企业的价值和企业可辨认资产减去所有负债的差额,也反映了企业未来超额收益的现值.通过案例分析,探讨了不可明辨的无形资产商誉的确认和计价.

Business reputation, as the results of many interactional factors, is the intangible assets not to be precisely measured and separately identified. However, it reflects the total value of an enterprise and the balance between its measurable assets and proprietary debts, as well as the current value of its excess revenues in the future. Based on analyses of a case, this paper discusses the confirmation and valuation of business reputation--the immeasurable intangible assets.