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商誉作为企业一项特殊的经济资源,它是一项看不见的无形资源,但却是一项对企业的现实收益与未来发展均产生重要影响的有形资源。它虽然是一项没有实物形态的企业资产,却又是企业可以时时感受到其无形力量的有形资产。也正因为其对企业发展所产生的特殊影响,商誉较早即引起了经济、法律和管理等相关领域学者的关注。但其进入会计理论与实务研究领域并作为一个专门的研究对象,则是在20世多纪20年代以后。其中最有影响的研究成果之一,当推我国现代著名的会计学者之一的杨汝梅(众先)先生于1926年6月在美国密歇根大学以商誉问题为主题完成的博士论文——《商誉及其他无形资产》(GoodwillandotherIntangibles)。书问世后的近八十年里,尽管现代会计理论的发展经历了风风雨雨,尽管其内容也在不断地组合与发生着新的变化,但在目前已经形成的丰富多彩的会计理论体系中,无形资产与商誉问题仍然是重要的研究内容之一。不仅围绕着这一主题的研究成果颇丰,而且很多研究成果已经用于指导会计实践。本文试对这一过程做简要评述,并就商誉会计研究中若干值得我们思考和研究的问题作初步描述。
As a special economic resource, goodwill is an invisible intangible resource, but it is a tangible resource that has a significant impact on the real returns and future development of an enterprise. Although it is an enterprise asset without a physical form, it is also a tangible asset that an enterprise can feel its intangible power from time to time. Precisely because of its special impact on the development of the enterprise, goodwill has aroused the attention of scholars in the fields of economics, law and management earlier. However, its entry into the field of accounting theory and practice as a specialized research object is after the twentieth century in the 1920s. One of the most influential research results, when pushing one of our country’s modern well-known accounting scholar Yang Rumei (scholar) in June 1926 at the University of Michigan, the theme of goodwill to complete the doctoral thesis - “Business Reputation and other intangible assets ”(GoodwilllandotherIntangibles). In the nearly eighty years after its publication, despite the ups and downs of the development of modern accounting theory, although its content is constantly being combined and new changes have taken place, in the current colorful system of accounting theory , The issue of intangible assets and goodwill is still one of the important research contents. Not only has the research around this topic been very fruitful, but many research results have been used to guide accounting practice. This article tries to make a brief review of the process and gives a tentative description of several issues that warrant our consideration and research in goodwill accounting research.