再议负商誉

On negative good-will

对负商誉是否存在,理论界还未形成统一。然而,负商誉在企业并购活动中是客观存在的。笔者就负商誉的成因、特性和确认等基本问题,进行了详尽的探讨,以引起学术界对负商誉的广泛研究。

If there is any negative good-will,we can′t hold identical views in the theoretical field.But negative good-will is still in the merger and acquisitions.The article discusses the cause of negative good-will,its characteristics and confirmation so as to cause research field pay more attention to negative good-will.