摘要
从商誉的基本特征人手，通过分析现行商誉处理过程中的主要缺陷，提出了商誉进入会计核算体系和报表分析体系的新的思路，认为建立、健全商誉核算体系的关键是从商誉难以确定其成本这一特征中找到突破口，而突破的关键是避开具体的细节，按照利润总额的超额部分每一会计期间都计提商誉，把商誉纳入到会计核算体系和每期的报表分析体系之中。
The introduction of a business' goodwill as special invisible assets into the accounting system and the report forms analysis system requires proceeding from clarifying the basic features of the goodwill,and the key to establishing and improving a goodwill accounting system is to decide on a breakthrough point according to the fact that the cost of goodwill is no easy to calculcte.In so doing,what is crucial is to compute and deduct goodwill in each accounting period in accordance with the superprofit, instead of paying too much attention to trifles.
