商誉

For business subject, goodwill is a means of acquisition of excess profits and it′s different from reputation right. The right of goodwill is a kind of intangible property right.

商誉对于商主体而言是追逐超额利润的手段，具有工具价值，不同于名誉权对于自然人的目的性价值，因此商誉权异于名誉权而具有无形财产权性质。

Right of goodwill is an exclusive right for business subjects to free from injury to their goodwill.

摘 要：商誉权是商主体对其所创造的商誉所享有的专有权和不受侵害权。

Most financial information is subject to some risk of being less than a faithful representation of that which it pu is not due to bias, but rather to inherent difficulties either in identifying the transactions and other events to be measu applying measurement and presentation techniques that can convey messages that correspond with those transactions cases, the measurement of the financial effects of items could be so uncertain that enterprises generally would not financial statements; for example, although most enterprises generate goodwill internally over time, it is usually d measure that goodwill reliably.

大部分财务信息都可能遇到由于它不能完全忠实反映它所拟反映的情况而带来的风险。这并不是由于存有认所要计量的交易和其他事项，或在设计和运用能够传递与那些交易和事项相对应的信息的计量和反映技术上，在某些情况下，对项目财务影响的计量可能是那么地不确定，以致使企业在通常情况下对它们无法在财务报表虽然大多数企业随着时间的推移在内部都会产生商誉，但是要可靠地确认或计量这种商誉，通常是困难的。

Our country uses "price gap from merger" as an intermediate step to account the value of goodwill.

我国使用"合并价差"会计科目作为商誉会计核算的一个中间步骤，但合并价差与合并商誉有差别。

Since a trademark or service mark is a symbol of a business's goodwill, trademark infringement is a form of theft of goodwill.

因为商标或服务标志是企业商誉的象征，侵犯商标是一种对商誉的盗窃行为。

After the concise discussion of the two main methods, it focus on demonstrating the difference between the two methods in the theoretic basis, procedure, accounting result, quality of accounting information and so on; then it depicts elaborately the evolution and debate of the pooling of interest.

对于购买法的核心问题合并商誉，通过国际比较揭示合并商誉的理论现状和国际上较流行的实务处理规定。

In current accounting pattern, purchased goodwill is recognized, internally generated goodwill is not recognized awing to its reliability and conservation.

现行惯例中对外购商誉予以确认，而对自创商誉不予确认，这主要是基于可靠性和稳健性的考虑。

Although the goodwill is difficult to notarize, we can use fuzzy integration judge method and Delphi methodtogether to get the goodwill extent.

文章利用模糊综合评判法和德尔菲法相结合，确定了企业对商誉的拥有程度，初步解决了商誉的确认问题。

One effective way to prevent and hold out such defaming behavior is to set up strict legal responsibilities to be shouldered by those who defame others goodwill through legislation.

但是，由于我国的《不正当竞争法》制定之时，人们对商誉诋毁行为的认识不足，对商誉诋毁行为的法律责任的规定很不明确和完善，存在较大的缺陷，这使得预防和制止商誉诋毁行为存在很大的困难。

At last, we analyzed the responsibility form in law of infracting the right of goodwill and the suited rule of it. And analyzed the character of the suited rule of the hurt and atonement responsibility, i.e. we must pay attention to the lost of goodwill as an intangible assets. We also give the way to calculate the lost of goodwill.

最后分析了侵害商誉权的法律责任方式及法律责任的具体适用规则，着重分析了损害赔偿责任适用上的特点，即应兼顾对商誉作为无形财产的损失的赔偿，还分析了商誉损失的计算方法。

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。