对商誉会计几个问题的再认识

通过对商誉本质的研究，得出商誉的再定义；针对理论界与实务界区别对侍自创商誉与外购商誉的现状．分析论证了二者的内在统一性，提出当前更直重视自创商誉问题研究的建议，并对自创商誉的确认、计量及后续处理问题予以阐述，以期有助于商誉会计的整体协调发展并最终达成科学的共识。

Reconsidering the Theory of Accounting for Goodwill

This paper first explores the essence of goodwill and its new meaning. After analyzing the difference between self-generated goodwill and purchased goodwill, the paper focuses on the inherent unity of the both. Then the author suggests more study be on the self-generated goodwill and elaboration on reorganization and measurement of such goodwill along with the follow-up illustration. The theory, no doubt, will benefit the coordinating development of management accounting.