Property Right Research For People Foremost Goodwill Based On Knowledge-Intensive Corporation

In the modern time, as a special resource of corporation, people consider goodwill more and more important. Although the research about goodwill has obtained a great deal of achievement that can be find in the accounting principals of different countries all over the world, there are also many questions deserve us think and research. After corporation America Online and Time Warners became AOL Time Warners, in a short time about two years, they lost more than 50 billion dollars. Where is the huge goodwill? When one firm incorporated with others, why people just acknowledged the goodwill created by the firm that is annexed? Can the goodwill be inherited and continued after two firms incorporated into one and who can be charged with the huge losing about goodwill? We can't find the answer in the current research of goodwill.During a long time, scholar's study about goodwill only keeps within two limits: one is evaluation of goodwill; the other is how to identify the internally generated goodwill. Both the researches for goodwill are based on one premise: there are two kinds of goodwill, internally generated goodwill and purchased goodwill. It is universal practice not to recognize internally generated goodwill, only purchased goodwill is accounted. This mistake exists among the theoretic field and practice field restricts our thinking and makes the research for goodwill stagnant.This thesis's begins with the core character of goodwill and put forward the view that goodwill is the excess avail of human resource. For different corporations, there is different payoff ability, and the essential reason is the diversity of human resource. According as the principal"no contribution, no income", the former of goodwill is also the owner of corporation. By this chance, the thesis takes the human resource into current accounting system and hope that this method can makes the property right more transparent, the manager's behavior more canonical, resource collection more predominant and the firm operation more efficient.