外购商誉的系统观

The Systems Perspective on Purchased Goodwill

企业作为一个有机的系统,往往存在大量的目前会计体系无法入账的无形资产和企业能力,这使得企业作为一个整体的价值往往会大于各项可辨认资产公允价值之和。由于并购时,被并购企业是作为一个有机整体进行买卖的,因此,并购企业支付的价格往往会大于被并购企业可辨认净资产的公允价值,形成外购商誉。针对外购商誉形成的这一特点,在目前关于外购商誉的几种观点中,总计价账户论是比较恰当的。

As an organic system, an enterprise often has a great deal of intangible assets and competence that cannot be entered in the current accounting system. As a result, the value of the enterprise as a whole frequently exceeds the sum of fair value of its identifiable assets. As the acquired is traded as an organic whole in mergers and acquisitions, the price the acquirer pays is often greater than the fair price of the identifiable net assets of the acquired, thus forming purchased goodwill. In view of this feature in the formation of purchased goodwill, the master valuation account approach is comparatively appropriate among the current viewpoints on purchased goodwill.