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发展企业集团,推动企业的改组,经过联合或兼并,促进企业组织结构的合理化,是目前搞活大中型企业,提高经济效益的途径之一。企业的兼并都涉及到产权转让问题。能否按资产净值转让产权?显然,在现实经济生活中,特别是不同的所有制之间是很少见的。商誉的计价就是现实经济生活中迫切需要解决的问题。商誉是指企业产权在自偿
The development of enterprise groups, the promotion of corporate restructuring, and the promotion of rationalization of corporate organizational structures through joint or mergers are one of the ways to invigorate large and medium-sized enterprises and increase economic efficiency. Mergers and acquisitions all involve the transfer of property rights. Is it possible to transfer property rights by net asset value? Obviously, in real economic life, especially between different ownership systems, it is rare. The valuation of goodwill is an urgent problem to be solved in real economic life. Goodwill refers to the property right of the company