新经济环境下我国商誉会计理论的重构

On Reconstruction of Accounting Theory of Goodwill in China Under the Environmen t of New Economy

在新的经济环境之下 ,我国现行的商誉会计理论有些不合时宜 ,故此对理论的重构进行探讨。商誉应从无形资产中分离出来而作为单独的资产负债表项目加以列示 ,自创商誉应予以确认 ;确认的自创商誉不应摊销但要进行减值测试和定期重估 ;需要对外购商誉进行重新认识等。对我国商誉会计理论的重构进行探讨 。

Under the environment of new economy,the present a ccounting theory of goodwill in China is not suitable to the times so the recons truction of the theory should be discussed on.The goodwill should be separated f rom the intangible asset as independent property debts shown with item lists.The goodwill of self-creation should be approved.The self-created goodwill should not be shared but be tested for decreasing values and be assessed regularly.The goodwill bought abroad should be understood again.The exporation of reconstruct ion for the theory of goodwill accounting in China has the important significance t o improve the theory of business accounting in China.