自创商誉

证明了综合运转效能、行业势能和发展潜能都与自创商誉的价值呈正相关关系。

Then proved that integrated operation efficiency , industry situation and potential , development potential are all positively relate with the value of self-create goodwill .

试论企业自创商誉的确认与计量

Brief Discussion of Confirmation and Measurement of Self-generated Goodwill of Enterprise

因此，自创商誉不可能被纳入现行的财务会计核算体系之内。

So self-created goodwill cannot be bring into financial accounting system .

自创商誉形成机理及其计量研究

Research on mechanism and acknowledgement , measurement of self-creative goodwill

自创商誉问题研究&一种资源基础竞争优势观

Internally Generated Goodwill : A Resource-based Competitive Advantage Perspective

浅论自创商誉的会计处理问题

Some Issues on Accounting Management Concerning Self-created Goodwill

第三章：自创商誉的资源基础竞争优势观。

Chapter Two The resource - based theory .

论体育自创商誉

Discussion on Sports Self - generated Goodwill

对自创商誉会计的思考

Ponderations on Self - produced Goodwill Accounting

自创商誉计量模式研究

Research on Measuring Model of Self-initiated Goodwill

自创商誉；

The self-created business reputation ;

现行会计确认外购商誉而不确认自创商誉有缺陷。

It is defective for actual accounting to recognize only out-purchased good will , but not self-created goodwill .

本文认为应将自创商誉确认入帐，并将外购商誉作为企业自创商誉的增加值进行核算；

Goodwill raised in combination should be measured as the addition to goodwill created by the enterprise itself .

企业自创商誉的会计问题研究为完善现行的商誉会计理论有着重要的意义。

The study on the accounting problem of internally generated goodwill is meaningful for perfecting current theory of goodwill accounting .

对自创商誉会计问题的研究也不例外，在探讨了自创商誉的确认、计量、摊销等问题后，自然是继续研究它的披露问题。

After having discussed the internally generated goodwill confirmation , measurement , amortization , naturally continues to study its disclosure question .

自创商誉信息披露的最终目的是向信息使用者提供及时、相关的会计信息。

The final goal of internally generated goodwill information disclosure is supplying promptly and related accounting information to the information user .

在当今高科技时代和市场竞争激烈的经济环境下，自创商誉应当予以确认。

Nowadays , under the economic environment fulling with fierce market competition , self-generated goodwill should be confirmed and measured appropriatedly .

按照现有商誉会计理论，自创商誉作为企业一种特殊的无形资产，是否应该确认或摊销，还存在诸多争议。

There is controversy whether self-initiated goodwill as a kind of special intangible asset of an enterprise should be recognized or amortized .

第六章：资源基础竞争优势观对商誉会计实践的启示。本章首先研究了外购商誉与自创商誉之间的关系，而后简要论述了外购商誉的后续会计处理问题。

The chapter also analyzes the differences and relationships between " resource-based competitive advantage view " and other views about internally generated goodwill .

自创商誉符合资产的定义，应予以确认，并采用公允价值计量。

Self-produced goodwill is accordance with the definition of capitals , and it should be confirmed and measured by means of fair value .

长期以来，会计界一直认为自创商誉是一种具有超额盈利能力的特殊资源。

It 's generally accepted that internally generated goodwill is a kind of special resource that contributes to enterprises ' excess earnings capacity .

进一步采用计量经济学中的小波神经网络模型，对自创商誉核心问题一未来收益进行预测，并应用层次分析法对预测进行风险分解。

Particularly , the author measures the future profit in application of wavelet network model and applies hierarchy analysis to decentralization of the risks .

这两个问题的研究都建立在这样一个前提之下，即商誉分为自创商誉与外购商誉，自创商誉不予确认，确认并进行会计计量的是外购商誉。

Both the researches for goodwill are based on one premise : there are two kinds of goodwill , internally generated goodwill and purchased goodwill .

笔者将企业价值与自创商誉及其信息披露联系起来进行相关问题的研究，为论文提供了新的视角和分析框架。

The author integrates effectively internal generated goodwill and its disclosure as well as enterprise value , providing a new framework and perspective for the paper .

笔者通过个案分析，得出初步结论，即自创商誉应该确认，但是否应该摊销，还有待于进一步研究。

By case study , the author concludes : self-initiated goodwill should be recognized , but whether or not it should be amortized awaits further research .

第十一条企业自创商誉以及内部产生的品牌、报刊名等，不应确认为无形资产。

Article11The self-created business reputation of an enterprise , or its internally made brand , newspaper or magazine name shall not be confirmed as intangible assets .

传统会计理论认为，只有在企业合并中取得的外购商誉才能在会计中加以确认，而自创商誉在任何情况下都不得确认。

According to the traditional accounting theory , only purchased goodwill created in business combination could be recognized as accounting information system rather than internally generated goodwill .

尽管西方有着较为成熟的会计理论，但在自创商誉问题上却显现出有意回避的姿态。

Though there are relatively complete " accounting theory " in western countries , as to the issue of internally generated goodwill , they seem to avoided intentionally .

然而，会计理论界至今也没有从资源的角度对自创商誉的性质和会计处理问题作出合理的解释。

However , in accounting academic area , the nature and accounting treatments of internally generated goodwill have not yet been properly interpreted from the perspective of resource .

自创商誉具有的不确定性、难以计量性等特点，在现行的会计核算体系规定下，合资企业中外商的增资扩股就会造成中方的利润流失。

Under the present accounting system , increased capital and shares by the foreign investors in joint ventures will result in the profit drainage for their Chinese partners .