商誉的内涵及其确认问题探讨

Study on the Connotation and Recognition of Goodwill

本文立足于商誉问题的既有文献,在对商誉构成进行深入探讨的基础上,尝试对商誉的确认进行拓展性的分析。本文首先对商誉进行了分解,指出商誉的构成应更"干净化",应该只包括"合并商誉"和被并购企业的自创商誉。前者的确认是因为存在客观的证据,而后者是因并购行为而得以显性化。以此为基础,本文探讨了商誉是否应该在财务报表上确认为一项资产、如何进行初始确认与后续确认等问题。

According to existing literatures on goodwill,this paper attempts to make an extensive analysis of its recognition based on an in-depth research on its composition.Firstly,goodwill is disintegrated as we indicate that its connotation should be more 'purified',including 'consolidated goodwill' and internally generated goodwill of merged enterprises merely.We recognize 'consolidated goodwill' because there's objective evidence,and merge activity makes internally generated goodwill explicit enough to be recognized.On basis of the foregoing,this paper discusses further issues as whether goodwill should be recognized as an asset in financial statement,and how to make initial and subsequent recognition.