摘要
商誉对于房地产公司这种产品单位价值高、建设周期长、负债经营程度高、不确定因素多的企业而言,有着特殊的含义和价值。本文从商誉的内涵着手,分析商誉对沪深两市房地产公司的存量价值和增量价值的影响,以期投资者和消费者能够根据商誉价值的变化对整个房地产市场做出一个合理的判断,从而推动中国房地产市场健康、持续、稳定地发展。
Goodwill has a special meaning and value for the real estate company,which has a high unit value,a long construction period,a high degree of debt management and many uncertain factors,this paper analyzes the impact of goodwill on the stock value and incremental value of real estate companies in Shanghai and Shenzhen stock markets,in the hope that investors and consumers can make a reasonable judgment on the whole real estate market according to the changes in the value of goodwill,so as to promote the healthy,sustainable and stable development of China’s real estate market.
作者
胡美秀
HU Mei?xiu(Department of Finance and Accounting,Guangzhou City Polytechnic,Guangzhou 510405,China)
出处
《广州城市职业学院学报》
2020年第1期21-26,共6页
Journal Of Guangzhou City Polytechnic
关键词
商誉
房地产公司
存量价值
增量价值
goodwill
Real Estate Company
stock value
incremental value