对商誉会计问题的思考

Thoughts about Accounting Problem of Goodwill

目前,随着企业改制、购并、资产重组等经济业务的不断发展,在资产评估中关于企业商誉的确认和计价问题已日益成为会计实务和学术界所关注的焦点。因此,有必要对商誉会计理论和实践问题进行研究,以适应经济形势发展的要求。

currently, with the economic business such as change of business enterprise's system, business acquisition and reorganization in property developing continuously, it is becoming a focus of the accounting practice and academic circles to recognize and measure goodwill in property estimation. Therefore, there is necessary to proceed research on the goodwill accountancy's theories and practice problem. So that it can adopt to the request of the economic situation development.