商誉会计若干问题的探讨.doc

商誉会计若干问题的探讨 PAGE  本 科 毕 业 论 文 论文题目 商誉会计若干问题的探讨 商誉会计若干问题的探讨 Some Problems of Goodwill Accounting 班级：06会计学（1）班 姓名：杨锦涛 学号：200693100 [摘要]商誉是企业自身在长期生产、经营中逐步形成的一项无形资产。它的价值是凝结在企业有机体中活劳动的积累,其使用价值是企业生存、竞争、发展和获利能力的总和。商誉作为企业一项特殊的经济资源，它是一项看不见的无形资源，但却是一项对企业的现实收益与未来发展均产生重要影响的有形资源。随着企业之间竞争的加剧，商誉作为一项无形资源，引起人们的高度关注。中国财政部于2006年2月15日正式发布的新会计准则体系，把商誉从无形资产核算中排除出来，将商誉并入到第20号《企业合并》准则中，标志着我国与国际准则趋同的企业会计准则体系正式建立。本文结合新会计准则，对商誉的确认、计量、减值、评估等问题进行探讨，以有利于商誉会计的不断完善。 Abstract: Goodwill is the enterprises themselves in the long-term production, operations and gradually formed an intangible asset. Its value is condensation in the business of living labor in the accumulation of the organism, and its value is the enterprise survival, competition, development and profitability combined. Goodwill as an enterprise of a special economic resources, it is a kind of invisible intangible resources, but it is a reality for enterprises both income and an important impact on the future development of physical resources. With the increasing competition among enterprises, goodwill as a kind of intangible resources causes great concern. The Ministry of Finance on February 15, 2006 officially released the new accounting standards, to exclude goodwill from intangible assets out of accounting, take the goodwill into the No. 20 Business Combinations guidelines, indicates that China and the International convergence criteria for the formal establishment of accounting standards system. This combination of new accounting standards, discussed of the goodwill recognition, measurement, impairment and other issues, in order to facilitate continuous improvement of goodwill accounting. [关键词]商誉；商誉计量；商誉确认 Key words: Goodwill , Measurement of Goodwill ,Confirmation of Goodwill 目 录 一、前言………………………………………………………………………………1 (一)研究背景…………………………………………………………………1 (二)相关文献综述………………………………………………………………2 二、商誉的基础理论…………………………………………………………5 (一)商誉的定义…………………………………………………………………5 (二)商誉的价值…………………………………………………………………6 (三)商誉的特征…………