价值论视域下的商誉本质研究

Research on the Essence of Goodwill from the Perspective of Value Theory

现行关于商誉本质的主要观点有好感价值论、总计价账户论、超额收益论、核心能力观等。几大观点立场各不相同,但都承认商誉具有价值。据此,从马克思主义唯物辩证法出发,运用价值论中"关系实践说"的相关原理,得出:商誉是人类在商业活动中,由于顾客、商家及其他竞争者之间相互联系、相互作用而产生的特定关系,是在满足各主体客观发展需求基础之上因彼此良性互动发展所产生的一种具体的价值形态。这不仅体现了人们对诚信交易的需求,更为明确商誉权的法律地位、完善商誉保护的立法与实践提供了思路。

The main views about the essence of goodwill are the theory of goodwill value,the theory of total valuation account,the theory of excess income,the core competence view,etc. Though the position of these views is different,they all admit that the goodwill is valuable. Therefore,based on the dialectical materialism of Marx and using the relationship-practical value theory,it is concluded that the goodwill is a kind of specific relationship produced by the interaction and interaction between people,businessmen and other competitors in the commercial activities,and it is a kind of concrete form of value due to the development of benign interaction between each other,and it is produced on the basis of satisfying the objective development needs of each subject. This not only reflects the people＇s demand for the transaction of good faith,but also makes clear the legal status of the goodwill right and perfect the legislation and practice of the protection of goodwill.