摘要
随着企业改制、购并、资产重组和股份制合作等经济业务的不断发展，如何正确认识企业商誉，已日益成为实务界和学术界关注的问题。本文就是在商誉的概念、本质及形成原因的基础上，对商誉若干问题进行思考。通过对这些问题的探讨，加深对商誉这种无形资产的认识。
With the development of enterprises,business credit has become and popular problem for more and more attention from both business field and istellectual field.The paper inquires into the problem from various aspects to promote knowledges for the incorporeal capital.
出处
《机械管理开发》
2000年第3期29-31,共3页
Mechanical Management and Development
