对商誉会计理论的再思考

Accounting for Goodwill Theory rethinking

随着企业的购并活动的兴起,商誉问题成为理论界关注的焦点。虽然争论多年,但至今尚无定论。本文主要就商誉的性质、确认以及负商誉等问题进行探讨,阐述了商誉本质上是企业综合价值的体现的观点,论述了对自创商誉应予以确认的必要性。

As the enterprise annexation has sprung up, the problem about goodwill becomes the focal point in the theory circles. In spite of many years＇ argument, there is still no final conclusion. This article probes into goodwill nature, confirmation as weLL as negative goodwiLL, sets forth the point of view that goodwill in fact embodies the comprehensive value of enterprise, expounds the necessity of confinning internal goodwill.