摘要
本文对会计学界较为流行的商誉性质的“三元理论”、．“负商誉”说．传统的商誉时空观、方法论进行了评析．论证了其中的合理成份与理论性、科学性上的不足,并提出了重构商誉会计理论的基本框架。
This paper examines the prevalent'tribasic theory' and 'negative goodwill argument' of the features of goodwill, and the trahitional time-space view and methodology of goodwill; proves the rational parts and theoretical and scientific shortages included in them; and advances a basic framework for reconstrruct the theory of goodwill accounting. The author Yan Dcyu (1941 - ), is professor of accounting,head of Accounting Department under Zhongnan University of Finfance and Economics.
