浅论自创商誉的会计处理问题

Some Issues on Accounting Management Concerning Self-created Goodwill

自创商誉是商誉的一个重要组成部分,是指非购买的,企业在生产经营过程中,自行发展起来的商誉。传统的观点认为,确认自创商誉有悖于会计信息可靠性的质量特征、有悖于稳健性的会计原则。但笔者认为,在现代社会经济迅猛发展的情况下,传统的会计核算理论已经开始受到来自理论和实务的挑战,文章在对自创商誉确认的合理性进行分析的基础上,阐述了自创商誉会计处理的有关问题,包括:自创商誉价值的计算,自创商誉的摊销、披露及自创商誉会计发展的相关基础工作。

What is self-created goodwill,the paper introduces,that it is not purchased but develop voluntarily in the process of production and business of an enterprise.From the conventional viewpoint,self-created goodwill goes against reliability of accounting information and against moderate accounting principle.Nevertheless,the author considers that under the rapid and vigorous development of modern society and economy,traditional accounting theory has suffered challenge from both theory and practice.The paper looks at some relevant issues involving in accounting: how to calculate the value of self-created goodwill,how to amortize and make self-created goodwill public,and relevant basic work concerning accounting development of self-created goodwill.