合资企业中自创商誉与中方利润流失的研究

A Study of the Self-generated Goodwill and Profit Drainage for the Chinese Side in Joint Ventures

自创商誉是企业在经营过程中积累起来不需要一次性支付任何款项给某人的 ,使企业获得未来超额利润的无形经济资源。自创商誉具有的不确定性、难以计量性等特点 ,在现行的会计核算体系规定下 ,合资企业中外商的增资扩股就会造成中方的利润流失。防范的最好办法就是在评估总资产时将企业自创新誉这项无形产计入总资产。

Self-generated goodwill is the intangible resources accumulated in operation by a firm for which it need not make a lump sum payment and which enables it to obtain future excess profits. It has the features of uncertainty and non-measurability. Under the present accounting system, increased capital and shares by the foreign investors in joint ventures will result in the profit drainage for their Chinese partners. The best precaution is to incorporate self-generated goodwill as intangible assets into the total assets in asset appraisal.