关于自创商誉确认与计量问题的研究

STUDY ON THE CONFIRMATION OF SELF-PRODUCED GOODWILL AND MEASUREMENT

随着企业兼并、收购浪潮的涌起 ,企业产权交易日益活跃 ,在产权交易转让过程中 ,商誉日益成为会计理论界的前沿问题。商誉作为企业的无形资产 ,在数量上日益巨大 ,对企业而言有着至关重要的作用。根据重要性原则 ,我们理应加强对商誉的核算。因此对于商誉确认与计量的研究将更加适应新的经济形势发展的要求。

With enterprise annexation and purchasing wave,the transactions of property right of enterprises are active day by day.During the course of the transactions of property right, the goodwill becomes the forward position question of the accounting theory circle gradually. The goodwill is regarded as the non-physical assets of the enterprise,it is enormous day by day on quantity, as to enterprises this is important. According to the importance principle, we should strengthen the adjustment of goodwill. So in order to meet the needs of new economic changing situation , we should research into the goodwill confirmng and measuring.