商誉会计的反思与展望

Introspection and prospect of the goodwill accountant

自19世纪末以来,商誉及商誉会计一直是会计理论与实务中最具争议的论题之一。只有通过对传统商誉会计的反思,才能解决建立商誉会计中的问题,把握商誉会计的未来发展趋势。

Since the end of the 19th century, the goodwill and goodwill accountants have been one of the most disputed propositions in accounting theories and real affairs all the time. In order to solve the problems of setting up goodwill accounting, and follow the future development trend of goodwill accounting, the introspection of the traditional goodwill accountant must be taken.