商誉本质误解及其会计误区之我见

本文分析了理论界和实务界对商誉本质的误解以及商誉的会计处理中存在的误区。本文认为,将商誉人为划分为“自创”和“外购”是商誉会计理论始终存在“瓶颈”的根源。商誉本质上是一种自创价值,外购只是商誉价值在某个特殊时点上得以实现的一种途径,而不能作为商誉的主要来源。然而,商誉会计理论中对“外购商誉”与“商誉”的表述导致了概念的混淆,对本质的误解必然导致会计计量上存在误区。只有澄清商誉的本质,否则商誉会计理论的“瓶颈”将永远不会突破。

The Misunderstanding in Goodwill Accounting

This article analyzes the misunderstanding of goodwill essence and goodwill accounting. The artificial distinction of internal established goodwill and purchased goodwill is the origin of trouble in accounting for goodwill Essentially, goodwill is internally established, merger of enterprises just provide a way of the realization of goodwill, it can't be the source of goodwill. However, the mixed expression of "goodwill" and "purchased goodwill" has made a fraud exchange of the conceptions. Misunderstanding of the essence inevitably leads to the errors in accounting. Unless we clarify the essence, goodwill accounting theory will always has bottlenecks.