透视全球并购浪潮中的商誉会计问题

在波澜壮阔的全球并购浪潮中,并购时对商誉的会计处理成了所有并购企业普遍面对的问题。不少并购公司在现行政策(购买法)下所编制的合并报表极易夸大商誉的价值,且其后续计量亦存在诸多造假黑洞。文章试图突破近一个世纪以来固囿研究思想的商誉创始理论观点,从全新的角度来阐述商誉的实质,提出商誉没有外购,只有自创,并对商誉的计量及会计处理作出了一些设想。

A New Perspective of the Goodwill with Accounting in the Global Merger Tide

The paper, after pointing out the defects of the traditional theories on the goodvvill with accounting which result in abnor-mal dealing with the merger accounting reports, advances a new perspective of dealing with the goodvvill with accounting in the company-merging process. It argues that the goodwill of a company can only be created, not to be purchased over. The paper finally proposes some measures for goodwill and accounting.