On the commercial goodwill accountant in the new economy era 時(shí)代論商譽(yù)會計(jì)
Discuss right of commercial goodwill 對商譽(yù)權(quán)的探討
It observes the origin of business name , there are different views in the domestic academic circle , the function of business name and the relation between it and the relevant business mark such as trade make , corporation name and commercial goodwill . right of business name and its main contain such as right of formation , right of use , right of assignment and right of licensing 該部分主要考察了商號的起源、國內(nèi)學(xué)術(shù)界對商號的不同觀點(diǎn)、商號的四種功能以及商號與相關(guān)商業(yè)標(biāo)志如企業(yè)名稱、商標(biāo)、商譽(yù)等的關(guān)系;界定了商號權(quán)的概念及分析了商號權(quán)的主要內(nèi)容如設(shè)立權(quán)、使用權(quán)、轉(zhuǎn)讓權(quán)、許可權(quán)等。