摘要
如何评估商誉 ,在无形资产理论中 ,一直是个亟待解决的问题。近年来 ,许多学者对商誉做了大量定性上的规范化研究 ,试图建立起一套完整的商誉评估体系 ,但由于诸种原因造成成果缺乏对实际可操作性的有效指导。本文试图克服此缺陷 ,紧紧抓住商誉的本质 ,即企业获取超额收益的能力 ,指出传统商誉评估理论的不足 。
It is eager to solute the questions on how to evaluate the goodwill in intangible assets theory. In recent years scholars have made much qualitative regulation research about goodwill and try to establish entire goodwill evaluation theory, but lack in practically operational instruction. The article catches the essence of the goodwill:Goodwill is the capacity in which business can acquire super profit and points out the faults of conventional goodwill evaluation.\;
出处
《电子科技大学学报（社科版）》
2000年第1期73-75,共3页
Journal of University of Electronic Science and Technology of China(Social Sciences Edition)
关键词
商誉评估
传统评估
超额收益现值法
goodwill evaluation conventional evaluation super profit theory
