商誉会计研究

第I页
摘要
随着经济的迅速发展，商誉作为企业一项重要的资产，对企业的现实收益和未来发展均产生重要影响，在企业生存和发展中的地位和日俱增。

在全球经济一体化的今天，研究商誉会计有助于会计信息使用者特别是企业外部的会计信息使用者了解企业资产的真实价值，有助于企业充分利用资源，提高其在国际市场上的竞争能力。

本文以国内外已有的成果为基础，结合我国的经济环境和企业现状，采用规范性研究方法进行理论分析的同时，本文的研究还将运用案例研究方法，为规范分析提出的理论提供实证支持和检验。

在对国内外基本理论和相关准则的比较和分析的基础上，对商誉的概念、确认、计量和披露等方面的问题进行探讨。

本文的主要内容分五章：第一章是绪论部分，主要综述国内外学者对商誉会计研究的现状及研究中存在的问题，从而引出作者本文研究思路及创新点。

第二章，有关商誉的确认、计量和披露。

重点讨论了自创商誉的确认和披露，从资产确认标准和会计原则视角进行分析，认为不确认自创商誉有悖会计计量的基础和基本的会计原则，因此，在新经济环境下，自创商誉确认的条件已经成熟，可以分步骤地进行确认和披露。

第四章和第五章，针对前面的理论分析结合我国的实际，提出我国商誉会计中存在的问题。

最后，通过一个企业并购案例进行商誉会计处理的分析，剖析不同的商誉会计对企业产生的不同的经济后果，以及其中存在的问题。

通过以上分析，以期进一步完善商誉会计的研究，指导实践，更好的促进企业的发展。

关键词商誉会计；超额收益；外购商誉；自创商誉
Abstract
With rapid economic development, as an important asset of the enterprise，goodwill has an important impact on the survival and development of enterprises. The integration of the global economy，goodwill accounting information can help the users who use the accounting information to understand the true value of enterprise assets，and help enterprises to fully utilize the resources and enhance its international competitiveness on the market.
This article is based on domestic and foreign existing literature achievements ,combing our country ‘s economic environment reality and enterprise’s state ，and then establishes the theoretical analysis model. At the same time, this text also does the case study to positively provide and examine the theory proposed by the normative analysis. We discussed the nature, recognition, measurement and disclosure of goodwill by comparing and analyzing of the basic theory and relevant domestic home and broad.
The main content of this paper is divided into five chapters. The first chapter is an introductory remark, a summary of goodwill accounting study made by domestic and foreign scholars as well as the innovations and research methods of this paper. Chapter 2 shows an explore of the nature of goodwill, including the recognition, measurement and disclosure, of goodwill. It focused on the recognition and disclosure of internally generated goodwill from the asset recognition criteria and accounting principles angle. And got the view that not confirming the internally generated Goodwill is contrary to the basis of accounting measurement and accounting principles. Therefore, under the new economic environment, the conditions for recognizing goodwill have been mature. It is the right time for us to use scientific methods to measure underlying goodwill. This part, ncluding chapters 4 and 5, which put forward problems in the goodwill accounting by Combining the preceding discussions and analysis together with the reality. Finally, we make an analysis of goodwill accounting by a M&A case, dissect the different economic consequences caused by different goodwill accounting and the problem. Through the analyzing, we hope to perfect the study of goodwill accounting, guide the practice, and
promote the developing of firms better.
K ey words Goodwill accounting; Extra profit; Purchased goodwill; Internally generated Goodwill
目录
第1章绪论 (1)
1.1 研究背景及意义 (1)
1.2研究内容和论文结构 (2)
1.3 研究思路和方法 (4)
1.4 国内外研究现状评述和商誉基础理论 (4)
1.4.1 文献综述 (4)
1.4.2 商誉概念的演进 (6)
1.4.3 商誉概念的三元理论 (7)
1.4.4 商誉的本质 (8)
第2章商誉的确认 (10)
2.1 自创商誉的确认 (10)
2.1.1自创商誉确认的理由剖析 (10)
2.1.2 从会计原则角度来看自创商誉的确认 (11)
2.2 负商誉的确认 (14)
2.2.1 负商誉产生的原因 (14)
2.2.2 对负商誉产生的因素分析 (14)
2.2.3 负商誉的确认方法 (15)
2.3 外购商誉的确认 (16)
第3章商誉的计量和报告 (17)
3.1 初始计量 (18)
3.1.1 商誉的计量方法 (18)
3.1.2 商誉计量方法的评价和比较 (20)
3.2 商誉的后续计量 (21)
3.3商誉的会计信息披露 (21)
第4章我国商誉会计存在的问题 (25)
4.1目前我国商誉会计存在的问题 (25)
4.2 对策及建议 (27)
第5章圣亚实业吸收合并山东龙喜的商誉会计处理分析 (29)。