新经济下对商誉确认及其会计处理的探讨

Discussion On Goodwill Accounting in Knowledge Economy

在新经济下 ,商誉作为主要的无形资产 ,深为企业内外关系人的关注。为了如实反映企业获取超额收益的能力 ,对商誉应予确认 ,可以采用定期评估的方法 ,以便在资产负债报表中如实反映商誉的价值。

In knowledge economy,Goodwill becomes more and more important for enterprises.We should recognize them for representing the earnings resulting from Goodwill correctly,and appraising the enterprises for the number of Goodwill in the balance sheet periodically.