合并商誉本质及会计核算方法的探讨

本文从商誉的概念和构成要素、企业并购与合并商誉的联系等方面入手,对商誉的本质进行了探讨。在此基础上,对我国新会计准则关于商誉处理的方法进行了分析,解释了新旧会计准则关于商誉会计处理的差异,分析了新会计准则关于商誉处理的合理性,认为新会计准则关于商誉的会计处理方法能够更真实地反映商誉的本质特征。同时对新会计准则关于商誉会计处理的操作性方面的不足进行了说明。

Research on the Nature and Accounting of Consolidated Goodwill

The author makes an explanation about the concept and component of goodwill, the relation between business acquisition and consolidated goodwill. On the basis of above-mentioned, the author makes a further analysis concerning goodwill accounting stipulated in China's new accounting standards. The author finds out the difference in goodwill accounting between the China's old accounting standards and the new ones, and also points out the rightness of goodwill accounting stipulated in China's new accounting standards. The author believes that the goodwill accounting in new accounting standards can reflect the nature of goodwill. Finally ,the author points out the incompleteness concerning goodwill accounting in new accounting standards.