对企业并购过程中商誉问题的思考

Purchased goodwill during the euterprises' acquisition and consolidation

目前 ,随着我国企业兼并与重组业务的不断发展 ,随着全球经济一体化趋势的演进 ,集团并购日益成为一种普遍的现象。如何处理并购中产生的商誉问题 ,会计界存在 3种不同的观点 :①单独确认为一项资产 ,并在预计的有效期内予以摊销 ;②将其直接冲减控股公司的股东权益 ;③将其作为一项永久性资产。对合并商誉确认和处理的上述不同方法进行比较 ;在此基础上 ,对我国合并商誉的会计处理进行分析 ,探讨其不足之处 ;并重点对合并商誉确认和处理的未来发展提出合理性建议。

With the development of merger and reorganization in China and the economic globalization, acquisition and consolidation seem to be increasingly common. There are three different opinions on how to handle purchased goodwill:① Recognize and amortize an asset during the period of expected validity; ② Directly counteract the shareholder's ownership; ③ Regard as a lasting asset unless it is obviously impaired. The three different opinions are analyzed,and the defects of our accounting treatment on this problem are discussed. Finally, some rational suggestion on prospective development of treatment of purchased goodwill are put forward.