论我国的商誉会计存在的问题及改进措施.doc

. . . . 大学毕业论文 论我国商誉会计存在的问题及改进措施 . . . 摘要 纵观2015年，各行各业的合并大潮来势汹汹，不论是根基深厚的国企还是朝气蓬勃的互联网新兴企业都参与其中。在并购活动中占举足轻重的商誉便成为了会计界关注的焦点问题。本文的基本研究内容是：从我国商誉会计的发展现状和存在的问题入手，并对其存在的问题进行深入分析，发现了商誉的初始确认受购买日影响，商誉的初始公允价值计量不准确，商誉的后续减值计量存在操作漏洞和商誉的后续减值披露不到位等问题，这些问题严重阻碍了商誉的发展。本文的基本研究方法：文献法，描述法，经验总结法和系统科学法等。并创造性地使用了信息研究法，利用互联网数据对商誉进行更深一层的信息研究。本文的研究成果：针对商誉会计问题的成因进行了细致的探讨，并相应地提出了有效性的改进措施，例如：完善商誉的购买日规定，提高从业人员素质和职业能力，完善商誉信息披露制度，促进中国商誉准则与国际准则接轨等。本文研究的实际意义：本文立足于合并浪潮的大环境下，按照2006年新会计准则要求，结合中国企业的实际发展现状，通过对商誉会计现存问题的成因分析，寻求适合我国基本国情的商誉会计的确认和计量方式。相信通过对商誉会计的研究可以丰富我国会计准则的内容，满足会计信息使用者的需要，增强我国企业的国际竞争力。 关键词：商誉会计；减值测试；信息披露 Abstract Throughout the year 2015, menacing the merger tide of all walks of life, whether it is the deep roots of the state-owned enterprises still full of vigor and vitality of the emerging Internet companies are involved. Hold the balance of goodwill in mergers and acquisitions have become the focus of attention of the accounting problems. The basic research content of this thesis is: start from the development status and existing problems of goodwill accounting in China, and to the existing problems of in-depth analysis, found the goodwill of the initial confirmation, purchased by, the goodwill of the initial fair value measurement is not accurate, the goodwill of the subsequent reduction value measurement of operational vulnerabilities and goodwill of the subsequent impairment of disclosure is not in place and so on. These problems seriously hinder the development of goodwill. The basic research method of this thesis: literature method, description method, experience method and system science method etc.. And the creative use of information research, information on a deeper level of goodwill by Internet data. The research results of this paper: causes for the problems of goodwill accounting were detailed discussion, and puts forward corresponding measures to improve the effectiveness. For example: Perfection of goodwill date of purchase of the provisions, to improve staff quality and profe