企业购并中的商誉及其会计核算

商誉的价值计量和会计处理是企业购并过程中经常发生的问题，企业购并过程中是否存在商誉，如何认识商誉，商誉可否计量，如何进行会计处理是这一问题争论焦点。本区分外购商誉、外购负商誉、自创商誉等几个方面，介绍了对上述问题的研究进展，以期服务于企业购并的实际工作。

Commercial Reputation and Accounting in Enterprise Buyout

It often becomes problems in enterprise buyout that how to measure the commercial reputation and how to deal with the accounting, which always focus on weather there is commercial reputation, how to identify the commercial reputation and weather the commercial reputation is accountable. In this essay, we try to introduce the resent achievement on these problems in aspects as outer commercial reputation, negative commercial reputation and self-created commercial reputation, etc. , in order to serve the practical business in enterprise buyout.