关于合并商誉相关会计问题的探讨

Probe on Related Accounting Issue of “Consolidation Goodw ill”

在企业并购过程中，往往会遇到并购成本与被购企业净资产价值间存在差额的问题。我国的会计规范对该差额的处理作出了几种不同的规定，很不统一，影响了会计实务的处理和会计信息的公允表达。本文认为，应立足我国实际，借鉴国际惯例，正视负商誉这一客观实在，将此差额确认为合并商誉；取消“合并价差”与“股权投资差额”两个概念，统一对商誉性质的认识，以推动我国商誉会计理论与实务的发展。

In the process of business combination, the difference between acquisition cost and the value of the net assets acquired is often enco untered. We have several stipulations to deal with it in our country's accounting standards. I think these inconsistent stipulations have interfered with our accounting practice to handle the difference correctly and with account ing information to be justly and sondly disclosed. To propel goodwill accounting theory and practice forward, we should base on our county's actual conditions and draw lessons from international accounting usual practice to acknowledge the ne gative goodwill as an objective reality and recognize the difference as consolid ation goodwill. Furthermore, we should abolish the concepts of “consolidation val ue difference”and“equity investment difference”,and seek unity of cognition t o the character of goodwill.