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自创商誉是衡量企业的一个重要指标,而如今由于各种原因导致自创商誉的并未列入企业的资产负债表中,也没有比较统一的意见去计量。然而无可非议的是自创商誉的重要性。若自创商誉能够准确计量和确认,不论是对于企业自身还是整个经济市场的意义都是非同小可的。在经济高速发展的今天,自创商誉无论从经济意义上还是从会计理论上都应予以确认。
The self-created goodwill is an important measure of the company, but for various reasons, the self-created goodwill is not included in the company’s balance sheet, and there is no more unified opinion to measure. However, it is undeniable that the importance of creating goodwill. If the self-created goodwill can be accurately measured and confirmed, it is no mean for the company itself or the entire economic market. In today’s rapid economic development, self-created goodwill should be recognized both in economic terms and in accounting theory.