自创商誉及其确认与计量——兼评新《企业会计准则》对商誉的规定

Self-generated Goodwill and Its Confirmation and Measurement——Concurrently to comment newly Enterprise Accountant Criterion to the stipulation of goodwill

自创商誉是企业在长期的生产经营过程中自己创立和逐步积累起来的、能为企业带来超额经济利益的经济资源。自创商誉的影响因素归纳为良好的关系、卓越的员工、适销对路的产品、优越的地理位置和先进的组织结构。财政部2006年修订的《企业会计准则第6号——无形资产》确认外购商誉而不确认自创商誉,这在商誉的确认上存在明显的缺陷。在当今高科技时代和市场竞争激烈的经济环境下,自创商誉应当予以确认。

Self-generated goodwill is the economic resource, that the enterprise own established and accumulated gradually in its long-term production and operation, which can bring the enterprise with excceding economic interest. The factors that affect the self-generated goodwill are rather complex,and we can generalize them as.the good relationship, the remarkable staff, the salable products, the superior geographical position and the advantaged organizational structure. The Ministry of Finance revised ＂Enterprise Accountant Criterion 6 th-Intangible asset＂ in 2006 to stipulate that.only purchased goodwill can be registered. So it is obvious that the newly criterion have many defects on confirming the goodwill. Nowadays, under the economic environment fulling with fierce market competition, self-generated goodwill should be confirmed and measured appropriatedly.