摘要
近年来,随着企业并购活动的不断升温,溢价收购已成为普遍现象。现行的传统商誉理论在一定程度上受到了冲击,必须对其进行创新。本文从商誉的性质和构成因素出发,阐述了自创商誉和外购商誉的确认、计量问题。
In recent years, it is universal phenomenon of premium purchasing with more and more enterprises merged purchased. Nowadays, traditional goodwill theories are challenged to some extent, so they must be innovated. This paper discusses the affirmation and the measure of internally developed goodwill and externally purchased goodwill proceeding from the nature and factors of goodwill.
