摘要
在市场经济条件下，企业之间的竞争日益激烈，不可避免地会出现企业间的兼并、改组等问题。商誉作为企业的一项重要资产，在这些特殊的经济活动中往往会涉及到计价问题。商誉的计价是否合理、公平、准确，关系到各方面的经济利益。本文试图从理论和实践的结合上探讨商誉的两种科学的计价方法，以弥补现行的商誉估价计价方法的不足。
Under the situation of market economy, the competition between businesses becomes keener day by day. Thus inevitably come the problems of merger and shuffle. As an important capital, trade credit-worthiness will often involve the problem of valuation in these special economic activities. Whether the valuation of trade credit-worthiness is reasonable, fair, accurate or not is concerned with economic benefits of each side. This article tries to probe into the two scientific methods of valuation from the combination of theory and practice to remedy the defect of current valuation methods.
出处
《黑龙江财专学报》
1999年第4期42-44,共3页
Learned Journal of Heilongjiang Finance College
关键词
商誉
计价
公允市价
超额收益
企业
trade credit-worthiness
valuation
evenhanded market price
excess earnings
