摘要
人类进入 2 1世纪知识经济时代 ,知识经济的商誉价值日益成为企业的主要经济资源而受到人们的重视和关注 ,商誉的内涵将发生新的变化 .本文论述了商誉这一无形资产的内涵重构、评价、确认和计量 ,及其恰当的信息披露方式 .
In knowledge economy era of the 21th century,goodwill value is increasingly paid attention to as it becomes a major economic resource in enterprises.Discussed in this paper are the changes,the reforming,valuing,affirming and measuring as well as disclosing of goodwill.
出处
《河海大学常州分校学报》
2002年第2期22-24,45,共4页
Journal of Hohai University Changzhou
