企業自創商譽確認的可行性分析

財務管理本篇論文包括:開題報告,中英文摘要,論文,目錄,文獻綜述,大綱 論文編號:CW011   字數:10612,頁數:21

目錄                      
一、 自創商譽的定義 .................................7
二、 自創商譽的形成因素 .............................7
三、 自創商譽的確認 .................................8
（一）、對不確認自創商譽的剖析...................... 8
1、會計信息可靠性與相關性的權衡 .....................8
2、適度運用穩健性原則 ...............................9
（二）、確認自創商譽的必要性 ........................10
1、核心競爭力涵蓋了自創商譽的內容 ...................10
2、核心競爭力是自創商譽的具體化..................... 11
3、核心競爭力是自創商譽的價值結晶 ...................12
（三）、確認自創商譽的現實性 ........................13
1、上市公司外部對自創商譽信息確認的需求 .............13
2、上市公司內部對自創商譽信息確認的計劃 .............16
（四）、自創商譽的確認 ..............................20
四、 自創商譽的計量 .................................20
五、結論 ..........................................23
文獻綜述 ..........................................24
參考文獻 .........................................34
致謝 .............................................36

摘  要
新準則規定：企業自創商譽以及內部產生的品牌、報刊名等，因其成本無法明確區分，不應當確認為無形資產�！吧套u”一詞很早就已提出，新準則對外購商譽予以確認，而對自創商譽不予確認，這主要是基于可靠性和穩健性的考慮。但隨著知識經濟的到來，商譽特別是自創商譽在企業資產中的比重越來越大，確認與計量自創商譽無論從促進會計理論發展，還是從提高會計信息質量，提高會計實務水平來看，都是十分重要的。經濟的不斷發展，使得會計界不得不重新確定一些新的會計確認標準及會計計量基礎。這為我們解決包括自創商譽的確認與計量問題提供了現實的理論準備。
關鍵詞：新準則 商譽 自創商譽 確認 會計處理

Abstract
Following the more and more frequently trading activities of the property and conformations of the goodwill outsourcing, such as the business combination, transformation, reorganization and accounting standards and system improvement, the discussion point in the theoretical circle moved to the issues of whether or not the self-goodwill creative procedure should be recognized in today’s accounting academic environment, and whether make the current treatment more sufficiency. In nowadays, the proposition of the self-goodwill creative procedures in china has been excluded by the traditional accounting system, for the reason of its irrational and uncountable measuring method. For the latest Chinese accounting standard board that be implemented from January 1st, 2007, which recognized the outsourcing goodwill but the self-created goodwill, should be considered from the reliable, relevant and stability of the accounting system in the companies. Under the soaring tendency of the globalization, the accounting measurements technology for the business asset value has developed rapidly and accurately. Therefore for the corporations and manufactories creating more reliable self-goodwill should become an important and necessary part of the business operating.
Key words: Goodwill，Self-created goodwill, conformation of accounting treatment, Counting