对商誉确认的反思

Infrospection of Confirming Business Reputation

目前,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,在资产评估中关于企业商誉的确认问题已日益成为实务和学术界所关注的焦点。因此,对于商誉会计理论和实践问题的研究应该有更深入的探讨,以适应新的经济形势发展的要求,并对我国社会主义市场经济的理论研究和实践的发展作出贡献。

With recent developments of economic business such as reform in the enterprises; annexing property; property reorganization and share holding system cooperation,confirming business reputation of the enterprises has become a center issue deeply concerned by acadenvie circles. Because of that we should go further steps in discussing the research of the accounting theory and practice of business reputation in order to keep up with the new economic situation and contribute to development of socialist market-oriented economy both in theory and practice.