商誉会计理论的缺陷与修正

现有商誉会计理论存在商誉本质的经济内容不明确、商誉研究的逻辑推导不当、对负商誉的解释自相矛盾、无法判断是否应确认自创商誉等四个缺陷，本文通过建立商誉模型，对商誉本质进行了深入分析和科学定位，认为商誉本质应是企业中各项资源之间有机结合所形成的协同和整合效应，在研究分析的基础上，对商誉会计处理问题进行了探讨。

Defects of Accounting Theory of Goodwill and Correction

This paper firstly points out the defects in current accounting theory of goodwill, that is to say, economic content of goodwill is not clear and definite, logic of goodwill study is not proper, interpretation of negative goodwill is inconsistent,whether to confirm creative goodwill or not do not judge. Then to take a deep probe into the nature of goodwill by creating goodwill model, concluding that the nature of goodwill is coordination and dispostion effects among all kinds o fresources in enterprises. Lastly, accounting for goodwill is discussed.