试论负商誉及其帐务处理

On Negative Goodwill and Accounting Process

根据交易费用经济学的观点 ,论证了负商誉在企业并购过程中确实存在 ,且在理论上是成立的 ;同时认为负商誉的本质是产生于廉价的交易。认为负商誉应确认为本期资本交易中的利得 ,全部计入本期损益 ,在全面收益表中以单独的项目予以披露。负商誉的大小应为目标企业的各项净资产的公允价值之和与主并企业收购价格、为收购而发生的交易费用。

According to the economic opinions on transaction costs, the author proves that negative goodwill does exist in business combination and is tenable in theory. The author thinks that the nature of negative goodwill lies in cheap transaction and that negative goodwill should be recognized as the profit of current capital transaction, which should be included in current operating income and disclosed in all-inclusive income statement as an independent item .The size of negative goodwill should be the balance between the sum of fair value of net assets of various items in the objective enterprise and the sum of the main objectives purchasing price, transaction costs for purchasing and the costs of unnecessary capital after business combination.