负商誉理论研究的价值探析

A value analysis of theorical research of negative goodwill

负商誉问题是会计实践中的一个难点问题,在中国会计理论中常被边缘化。然而,企业股份制改制是现代企业制度的必由之路,企业并购难以回避负商誉问题。正视负商誉的存在,研究会计对策,既有利于完善中国商誉理论,也有助于推进国有企业改革深入。

The issue of the negative goodwill is a difficult problem of accountant in fact. It is verged in Chinese accountant theory. However, The reorganization of the enterprise joint stock system is.the inevitable course of the modem enterprise system, enterprise combination cann＇t avoid the issue of the negative goodwill. Facing up to existence of the negative goodwill and studying the countermeasure of aeeountaut is both advantageous to perfecting the Chinese goodwill theory and advantageous to giving impetus to the deep reform of the state-owned enterprise.