商誉与资本溢价

Goodwill and capital surplus

对企业自创商誉,国际上的普遍做法是在账面上不予确认,因此,不曾实施对其他企业并购行为的企业,账面上不存在商誉。在企业产权发生变动的情况下,接受新投资者的企业就有必要对商誉价值进行评估,从而使企业新投资者和原所有者之间的利益达到均衡。具体做法可以是将评估确认的商誉入账,或通过市场化的价格机制确定资本溢价额。

There is generally,no mark on the book value to show the goodwill made by the enterprise itself except it according to the international convention, has merged or acquired the other enterprise convention. So it is a must for the enterprise acquiring new investers to evaluate its goodwill when its property right is changed in order to balanc the interests between the new investers and the old investers. The normal method is either to evaluate the value of the goodwill to show it on the book value, or to determine its capital surplus by market system.