摘要
作者从法学、经济学等不同的空间范围内对商誉的概念问题进行了透视，从会计学的角度对商誉概念 问题进行了诠释，运用系统论的观点对商誉概念构筑进行了尝试性的探索，提出了商誉的实质在于各要素有机 结合所产生的“协同效应”的缺点。
The author gives a thorough and detailed discussion and explanation on the concept of the commercial reputation from in viewpoints of law、economics and accounting. The author also makes the attempting exploration on the concept development of commercial reputation from the viewpoint of system theory, puts forward the opinion that the essence of commercial reputation lies in the 'co-ordination effect' arising from the organic combination of all elements.
出处
《河北经贸大学学报》
2001年第2期62-67,共6页
Journal of Hebei University of Economics and Business
基金
国家社会科学基金资助项目!(编号:00BJY017)的系列成果之一
关键词
总计价账户观
超额怀益观
好感价值观
核心商誉观
协同效应观
total price account
excess earnings
favorite impression value
core commercial reputation: co - ordinating effect
