我国合并商誉会计问题研究.pdfVIP

摘 要 随着知识经济时代的到来，无形资产在企业资产中所占的比例越来越大，在 有些企业中无形资产已经成为了资产的主要组成部分。商誉作为最“无形”的无 形资产，其在企业经营管理中的作用与日俱增。在企业合并中，合并报表中要反 映合并商誉，而对于如何处理合并商誉，各国会计界在理论上有不同的理解，在 实务上也存在着很大的区别。 本文主要对商誉会计的基本理论和我国传统企业合并中商誉的处理方法进 行了描述，对合并商誉的会计处理进行国际比较，并分析了我国新准则视角中的 合并商誉会计现状。 我国最新的会计准则对合并商誉有了初步的界定，但是都只提到了进行减值 测试而没有摊销。显然，对合并商誉进行系统摊销并不合理。因为，商誉的消耗 并不同于普通资产，其消耗一般不会呈直线型，完全与企业收益成线性配比关系。 而且，给摊销人为规定一个摊销期限，掺杂了主观因素，就会影响到会计信息的 客观真实性。但是，商誉的价值也可能是不断变化的，因为企业所面临的经济环 境在不断的发生变化。企业不对商誉进行减值测试，又可能会造成虚增资产，误 导会计信息使用者，做出错误决策。 [关键词] 合并商誉 会计 资产 国际比较 I Abstract The objective of this paper is to illustrate that the change in shareholders’ attitude towards firms (from stakeholder model to shareholder model) influences the accounting treatments of goodwill. Our study is based on four countries (Great Britain, the United States, Germany, and France) and covers more than a century, starting in 1880. We explain that all these countries have gone through four identified phases of goodwill accounting, classified as (1) “static” (immediate or rapid expensing), (2) “weakened static” (write-off against equity), (3) “dynamic” (recognition with amortization over a long period) and (4) “actuarial” (recognition without amortization but with impairment if necessary). We contribute several new features to the existing literature on goodwill: our study (1) is international and comparative, (2) spans more than a century, (3) uses the stakeholder/shareholder models to explain the evolution in goodwill treatment in the four countries studied. More precisely, it relates a balance sheet theory, which distinguishes four phases in accounting treatment for goodwill, to the shift from a stakeholder model to a shareholder model, which leads to the preference for sho