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商誉是指企业在长期经营活动过程中建立起来的并被社会承认的信誉,它是市场经济的通行证。 商誉是一种无形财产,但他又可以计算,能给企业带来巨大的利润。真正意义上的商誉只有企业实行股份制、合并或购买整个企业时才能确定和体现出来。其计算方法是:若商誉高的商场物价指数平均高于市场15％,其商品年流转额以1000万元计,则商誉价值量为:1000万元×15％=150万元。 作者指出,商誉价值被许多企业忽略了。应当在股份制实施前把商誉列入清产核资之列,否则必将减少国家股权数,使国家利益受损。建议有关部门参鉴国外经验,设立商誉评定机构,以适应市场经济之需。
Goodwill refers to the reputation established by enterprises in the course of long-term business activities and recognized by the society. It is the pass for market economy. Goodwill is an intangible asset, but he can calculate it and bring huge profits to the company. Real goodwill can only be determined and reflected when the company implements a joint stock system, merges, or purchases the entire company. The calculation method is: If the market price index with high reputation is higher than the market average of 15%, and the annual turnover of goods is calculated at 10 million yuan, the value of goodwill is: 10 million yuan × 15% = 1.5 million yuan. The authors point out that the value of goodwill is ignored by many companies. The goodwill should be included in the list of capital verification funds prior to the implementation of the joint-stock system. Otherwise, the number of state shares will be reduced and the national interests will be damaged. It is suggested that relevant departments take a look at foreign experience and establish a reputation assessment agency to meet the needs of the market economy.