企业合并商誉的确认与计量问题探讨

Exploration into the Affirmation and Calculation of the Merged Ventures′ Business Goodwill

随着企业合并浪潮的高涨,企业合并商誉的确认和计量问题,已成为会计实务和理论界所关注的焦点。商誉的依附性、整体性、价值波动性等决定了其价值确切计量的难度较大。我国应在借鉴国外商誉会计处理理论和实践的基础上,结合我国商誉会计的现状,确认商誉,并选择适合我国国情的方法对合并商誉进行初始计量和后续计量。

With tidal waves of merged ventures rising, practical accounting and theoretical fields have been focusing on business goodwill of merged ventures and calculating methods. Contributing to attachment, integration and value fluctuation of business goodwill, calculation of value is more difficult. We should combine accounting theory and practice of other countries with status of goodwill accounting in China, and then affirm positive goodwill, and also select a method fitted Chinese conditions,which can solve first-calculation and aftercalculation of merged goodwill.