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随着我国经济的不断发展,企业合并、兼并和买卖现象越来越频繁。根据我国现行法律制度规定,国有企业在发生合并、兼并和买卖行为时,必须对其资产进行评估和确认,同时还规定作为无形资产的商誉只有在合并、兼并或买卖过程中才可作为资产评估入帐。由于商誉属不可辨认无形资产,它通常是在企业的日常经营活动中逐步形成的,往往无需任何耗费,所以不象其他无形资产那样有明晰的成本数据资料,因而,在企业的合并、兼并和买卖过程中如何对商誉进行评估计价就显得越来越重要了。
With the continuous development of our economy, mergers and acquisitions and mergers and acquisitions become more and more frequent. According to the current legal system in our country, state-owned enterprises must evaluate and confirm their assets in the process of mergers, acquisitions and sales, and also stipulate that the goodwill as an intangible asset can only be used as assets only in the course of amalgamation, merger or sale Assessment credited. Since goodwill is not identifiable intangible assets, it is usually in the daily business activities of enterprises gradually formed, often without any cost, so unlike other intangible assets, as there is no clear cost data, therefore, mergers and acquisitions in the enterprise, mergers and acquisitions How to evaluate the goodwill in the process of buying and selling is becoming more and more important.