商誉评估——国有企业改革中不可忽视的问题

Evaluation of Commercial Credit—A Serious Problem Which Can′t be Ignored during the Reform of State—owned Enterprises

在国有企业改革中，不论是“抓大”，还是“放小”；不论是购并、重组，还是联合、租赁、承包等；都必须对国有企业的资产进行评估。然而，在评估过程中，对无形资产商誉的价值认识不足，未给于足够重视，影响国有资产价值的完整性。因此，进一步分析、认识商誉及其特征，讨论商誉评估的可行性，研究商誉评估方法，对正确理解国有资产概念，完整认识国有资产价值，准确进行国有资产评估有十分重要的意义。

During State-owned enterprises′ reform, Whether we stress th e large enterprises or we give the small enterprises a free hand in their work, Whether we carry out purchase and consolidation, reorganization or merger, rent or constracting, the state-owned enterprises′ assest must be evaluated. However , during the evaluating process, Knowing the Commercial credit of incorporeal assest′ s valuation is not sufficient , which has influenced the asset value′s i ntegrity. Therefore, It is significant to know commercial credit and its traits and study its methods of evaluation and understand the concept of state-owned assets.