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| 摘要: |
| 上市公司资产重组中，常常需要对商誉这种特殊的资产价值进行计量。目前上市公司资产重组中关于商誉价值的计量方法还没有出台具体准则，因而存在较大的随意性，这既不利于资本市场有效的运行。也不利于资产重组主体之间的利益平衡、科学、规范地对商誉价值的计量显得尤为必要。 |
| 关键词: 上市公司 资产重组 商誉价值 企业 价值计量 超额收益本金化法 增值法 公允价值 |
| DOI： |
| 分类号:F830.91 |
| 基金项目: |
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| Confirming value of goodwill in asset re - combination of listed company |
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ZHOU Bing ZHANG Yuan
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| Abstract: |
| In asset's re - combination of listed company,we shall usually comfirm value of goodwill.There has been a concrete Standard for confirmation value of goodwill so far. Consequently there exists optional characteristics in the Standard, which is not favorable to the effetive operation of copital markets or to interest equilibrium between asset re - ccmbination bodies. Therefore, it is necessary to scientifically and standardly confirm value of goodwill. |
| Key words: listed company,value of goodwill,confirm |
