对商誉本质的重新认识

A Reevaluation of the Intrinsic Quality of Business Reputation

长期以来,商誉一直是个国际会计难题。基于实务处理的需要,现行商誉会计理论存在很大的误区,以至于偏离了商誉的本质。随着近年来国际并购浪潮的进一步掀起,商誉问题的影响范围及程度越来越广。通过对商誉的来源、构成要素及其特征的分析,我们认为,现行商誉会计理论存在的误区主要表现为:一是混淆商誉与外购商誉的概念;二是划分外购商誉和自创商誉有缺陷;三是忽略"超额盈利能力"的"超额"涵义。对此,我们重新认识的商誉本质应当是具有有价值性、稀缺性、不完全可模仿性和不完全可替代性的特殊优异的无形资源。

For a long time, the business reputation is always a difficult problem in the field of international account. And the existing theory of business reputation, based on the requirement of practical administration, present such an error as to deviate from the intrinsic quality of business reputation. This essay, by analysis of the source, elements and characteristics of business reputation, points out the error of the existing theory of business reputation. That can be summed up as follows： first, confusing business reputation with outsourcing business reputation; secondly, defective distinguishing between outsourcing business reputation and self-created business reputation; thirdly, neglecting the meaning of the ＂excess＂ in the ＂excess earning capacity＂. By reevaluation, the author holds that the intrinsic quality of business reputation should be immaterial resources characteristic of valuableness, scarceness, inadequate imitableness and inadequate replaceableness.