A Discussion of the Mechanism of the Value Formation of Goodwill

被引：0

作者：

Li, Yuju ^{[1
]}

Chen, Yahui ^{[1
]}

机构：

[1] Beijing Jiaotong Univ, Sch Econ & Management, Beijing 100044, Peoples R China

来源：

2013 INTERNATIONAL CONFERENCE ON SOCIAL SCIENCES RESEARCH (SSR 2013), PT 1 | 2013年 / 1卷

关键词：

Goodwill; Value; Mechanism of the value formation of goodwill;

D O I：

暂无

中图分类号：

C [社会科学总论];

学科分类号：

03 ; 0303 ;

摘要：

This paper finds that goodwill originates from the enterprise itself. Goodwill is the potential value for an enterprise to adapt to the market development. The ultimate reflection of the value of goodwill is to save the transaction cost. The value of the goodwill is a comprehensive resource effect, with infinite and volatility characteristics. Comprehensive operation efficiency, industry potential and development prospect are the indispensable parts to form the value of goodwill. Only with the synergy of all the three components can really maintain and add the value of goodwill, and thus ensure the realization and appreciation of the enterprise value.

引用

页码：147 / 153

页数：7