企业并购中商誉处理问题的探讨

Probe into the Problem of the Goodwill Treatment in Enterprises' Merging and Purchasing

在对现有的商誉会计理论体系中存在的缺陷进行剖析的基础上,就外购商誉的含义、确认、计量和摊销等会计问题提出一些改进建议,并将外购商誉和自创商誉联系起来,探讨了我国企业并购中有关商誉问题的处理方法。

Based on the analysis on the shortages existing in the current goodwill accounting theoretical system, this paper puts forward some improvingsuggestions on the accounting problems such as the meanings, validation, measurement and amortization of the externally-purchased goodwill, and connecting the externally-purchased goodwill with the self- created goodwill, probes into the methods for treating the problems related to the goodwill in Chinese enterprises＇ merging and purchasing.