对商誉会计理论的思考

Consideration of theory of financial reputation

商誉是企业自身在长期生产、经营中逐步形成的重要资产,随着知识经济时代的到来,企业商誉的确认和计价问题已日益成为实务和学术界所关注的焦点。因此,对商誉会计理论和实践问题的研究和探讨,显得愈来愈重要。本文从商誉的构成要素出发,对商誉的确认和计价等理论予以剖析与反思。

Business reputation is the significant property which the business gradually forms in a long-term production and management.As the knowledge economy is coming,the problem of the confirmation and valuation of enterprises＇ reputation is becoming a focus ,which increasingly is concerned by industries and academia. So it is more and more important to study the theory of financial reputation.This article contains the analysis and introspection based on the factors of financial reputation.