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摘要
“商譽(yù)”一詞很早就已提出，新準(zhǔn)則對(duì)外購(gòu)商譽(yù)予以確認(rèn)，而對(duì)自創(chuàng)商譽(yù)不予確認(rèn)，這主要是基于可靠性和穩(wěn)健性的考慮。但隨著知識(shí)經(jīng)濟(jì)的到來(lái)，商譽(yù)特別是自創(chuàng)商譽(yù)在企業(yè)資

產(chǎn)中的比重越來(lái)越大，確認(rèn)與計(jì)量自創(chuàng)商譽(yù)無(wú)論從促進(jìn)會(huì)計(jì)理論發(fā)展，還是從提高會(huì)計(jì)信息質(zhì)量，提高會(huì)計(jì)實(shí)務(wù)水平來(lái)看，都是十分重要的。經(jīng)濟(jì)的不斷發(fā)展，使得會(huì)計(jì)界不得不

重新確定一些新的會(huì)計(jì)確認(rèn)標(biāo)準(zhǔn)及會(huì)計(jì)計(jì)量基礎(chǔ)。這為我們解決包括自創(chuàng)商譽(yù)的確認(rèn)與計(jì)量問(wèn)題提供了現(xiàn)實(shí)的理論準(zhǔn)備。
關(guān)鍵詞：新準(zhǔn)則 商譽(yù) 自創(chuàng)商譽(yù) 確認(rèn) 會(huì)計(jì)處理

Abstract
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

目 錄

一、 自創(chuàng)商譽(yù)的定義
二、 自創(chuàng)商譽(yù)的形成因素
三、 自創(chuàng)商譽(yù)的確認(rèn)
（一）、對(duì)不確認(rèn)自創(chuàng)商譽(yù)的剖析
1、會(huì)計(jì)信息可靠性與相關(guān)性的權(quán)衡
2、適度運(yùn)用穩(wěn)健性原則
（二）、確認(rèn)自創(chuàng)商譽(yù)的必要性
1、核心競(jìng)爭(zhēng)力涵蓋了自創(chuàng)商譽(yù)的內(nèi)容
2、核心競(jìng)爭(zhēng)力是自創(chuàng)商譽(yù)的具體化
3、核心競(jìng)爭(zhēng)力是自創(chuàng)商譽(yù)的價(jià)值結(jié)晶
（三）、確認(rèn)自創(chuàng)商譽(yù)的現(xiàn)實(shí)性
1、上市公司外部對(duì)自創(chuàng)商譽(yù)信息確認(rèn)的需求
2、上市公司內(nèi)部對(duì)自創(chuàng)商譽(yù)信息確認(rèn)的計(jì)劃
（四）、自創(chuàng)商譽(yù)的確認(rèn)
四、 自創(chuàng)商譽(yù)的計(jì)量
五、結(jié)論
文獻(xiàn)綜述
參考文獻(xiàn)

參考文獻(xiàn)
[1]E•S•Hendrickson，1987：《會(huì)計(jì)理論》，北京：立信會(huì)計(jì)出版社1987．
[2]IASC：IAS22，《Accounting for Business Combinations》．
[3]李曉玲，1999：《對(duì)負(fù)商譽(yù)理論的思考》，《會(huì)計(jì)研究》，1999（2）．
[4]杜興強(qiáng)，1999：《會(huì)計(jì)信息產(chǎn)權(quán)的邏輯及其博弈》，《會(huì)計(jì)研究》1999（7）．