The Dilemma of Goodwill Measurement from the Perspective of 
Marxism

Xiaoying Liu; Henan Wang

doi:10.18686/modern-management-forum.v8i5.12974

The Dilemma of Goodwill Measurement from the Perspective of Marxism

Xiaoying Liu, Henan Wang

Abstract

Marxist philosophy, as a powerful theoretical tool for understanding and changing the world, its integration and application
with the socialist market economy system, and the application of scientifi c theory of unity of opposites and practical theory to deeply analyze
the diffi culties of continuing to measure goodwill at the current stage, have an undeniable positive eff ect on promoting the development
of China’s accounting system.This article is based on Marxist materialist epistemology and dialectics. Firstly, it reviews the development
process of subsequent measurement of goodwill in recent years and analyzes its rationality. Secondly, it points out that diff erences in the
goals of fi nancial reporting are the key reasons for the dilemma of goodwill measurement. Finally, combined with the “management activity
theory”, it proposes solutions to explore the dilemma of goodwill measurement from the perspective of accounting essence.

Keywords

Marxist theory, accounting management activities, goodwill measurement

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DOI: http://dx.doi.org/10.18686/modern-management-forum.v8i5.12974

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