商誉

The ratification and meterage of consolidated business reputation is identical in som...

自创商誉是合并商誉存在的基础，若对自创商誉加以确认的话，则合并商誉的确认、计量方法就更具合理性

It can be divided into self produced business reputation and consolidated business reputation.The ratification and meterage of self produced business reputation is still in dispute in theory and practice.

商誉分为自创商誉和合并商誉：自创商誉的确认和计量在理论与实务上还存在争论，到目前为止，还没有一家企业对自创商誉加以确认入帐；而合并商誉的确认和计量已达到某种程度上的共识。

What is self-created goodwill ,the paper introduces,that it is not purchased but develop voluntarily in the process of production and business of an enterprise.

自创商誉是商誉的一个重要组成部分，是指非购买的，企业在生产经营过程中，自行发展起来的商誉。

The produces often business in facing commerce to live praise tort behavior, the article thinks, should be opposite in system level aggrandizement business praise protection, and the suppletion that criminal law regards other department as the law, undoubted meeting provides the strongest business to manage principal part praise protective mechanism.

面对商业生活中频繁发生的商誉侵权行为，本文认为，应在制度层面强化对商誉的保护，而刑法作为其他部门法的补充法，无疑会为经营主体提供最有力的商誉保护机制。

This paper examines the prevalent"tribasic theory" and "negative goodwill argument" of the features of goodwill, and the trahitional time-space view and methodology of goodwill; proves the rational parts and theoretical and scientific shortages included in them; and advances a basic framework for reconstrruct the theory of goodwill accounting.

本文对会计学界较为流行的商誉性质的&三元理论&、。&负商誉&说。传统的商誉时空观、方法论进行了评析。

Therefore, this thesis is to focus on defaming behavior and its regulation based on the review of goodwill and the right of goodwill.

主体共分为三个部分：第一部分是对商誉和商誉权的一般考察。商誉作为经营者一项重要的无形财产，是商誉诋毁行为侵害的客体。

Pass the textual research, gained main conclusions as follows:（1）The reputation no longer belongs to the category of immaterial assets because it can't recognized;（2）After the beginning reputation, amortize the purchased goodwill and carry on a reputation to decrease an evaluation, make to decrease an evaluation to have the "revise" amortizes of function;（3）Based on the standpoint of development, this paper inclines toward to confirmed the self establishes goodwill.

通过本文的研究，得到以下主要结论：(1)商誉因其不可辨认性而不再属于无形资产的范畴；(2)商誉在初始确认后，应对外购商誉进行摊销的同时，并进行商誉的减损评价，使减损评价起到&修正&摊销的作用；(3)本文以发展的观点，倾向于对自创商誉应予确认。

At first, we bring out the character of goodwill from the concept of goodwill, the coming of goodwill, the main body of goodwill, the being form of goodwill, the inscape of goodwill and the distinct of goodwill and other concept.

首先从商誉的概念、商誉的产生、商誉的主体、商誉的存在形态、商誉的构成要素、商誉与其它概念的区别等方面进行思考，确定商誉的性质。

Starting from the definition and features of goodwill, the article analyses the features and constituents of goodwill, further illustrates the confirmation, calculation of goodwill created or purchased, the relevant accounting problems and negative goodwill on the basis of classical works on accounting theories and practics, puts forward the author's theoretical understanding and practical opinions on business to give full place to the goodwill accounting and keep up with the constant developing steps of accounting.

本文从商誉的涵义、特征着手，对商誉的性质和构成要素进行分析，综合会计理论和实务界的权威著作，深入阐述了自创商誉、外购商誉的确认、计量和它们的会计处理问题以及负商誉问题，提出对商誉的理论认识和实务的意见，以发挥商誉会计应有的作用，适应会计不断发展，改革与创新的步伐。

This article from rediscussed the goodwill the nature to start to the goodwill nature to carry on the again summary, and summarized the goodwill nature was a foundation, divided into the goodwill buys from outside as well as homemade carries on new confirmation processing

本文从重新讨论商誉的性质开始对商誉的性质进行了重新的总结，并以总结出的商誉性质为基础，把商誉分为外购以及自创进行新的确认处理。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。