关于负商誉的几点认识

Thinks about Anti-reputation in Merger

商誉是现代企业一种重要的无形资产,其在企业全部资产中所发挥的重要作用在不断加强,越来越为企业内外部关系人所瞩目。但由于商誉所具有的特殊性质———它是所谓“最无形”的无形资产,其会计处理至今仍是会计理论与实务中的一大难题。笔者就商誉中“负商誉”的存在、计量和会计处理方法问题提出几点认识。

Reputation, as an important incorporeal asset, plays increasingly significant role than the rest of assets in one corporation and is paid attention by the related parties. However, due to the special feature---it is the most incorporeal asset, handling it by the accounting method is so far difficult theoretically and practically. Therefore, the author introduces her views on its existence, measure and accounting handling.