有关商誉问题的综合探讨.docVIP

有关商誉问题的综合探讨摘要随着市场经济的空前发展，商誉的价值及重要性日益凸显，尤其20世纪90年代以来，全球企业合并、产权交易等经济业务风起云涌，商誉已成为不可避免的焦点问题。国内外诸多学者都曾对商誉问题进行过研究，由于其特殊性及复杂性，使得商誉至今仍是困扰会计学界的难题之一，商誉的确认、计量等会计处理都是目前的热点话题。本文将从商誉的定义、发展状况、特性、构成、会计处理、商誉的减值测试以及对负商誉问题的思考等方面进行深入探讨。关键字：商誉 吸收合并 控股合并 商誉减值准备 负商誉AbstractWith the unprecedented development of market economy, the value of goodwill as well as its significance has became increasingly prominent. Especially since the 90s of the 20th century, global mergers, property?rights?exchanges and other economic activities, goodwill has became the inevitable focal subject. Many domestic and foreign scholars put a lot of time and energy into the researching of goodwill, but because of its particularity and complexity, the goodwill is still confused by accounting academics of its difficult problems. Accounting topics of goodwill such as its recognition, measurement and so on are the one of the hottest topics currently. I will research on the goodwill in the perspective of the definition, development, characteristics, composition, accounting, depreciation testing in this article, as well as discussing the goodwill in the concerning of the negative goodwill and other aspects of the problem in depth.Key words: Goodwill,mergers, acquisitions of majority interest, depreciation preparation of the goodwill, negative goodwill目 录TOC \o 1-9 \h \u HYPERLINK \l _Toc29572 一、 论文的研究背景及意义 PAGEREF _Toc29572 - 1 - HYPERLINK \l _Toc19277 （一） 课题的研究背景 PAGEREF _Toc19277 - 1 - HYPERLINK \l _Toc18410 （二） 课题的研究意义 PAGEREF _Toc18410 - 2 - HYPERLINK \l _Toc32534 二、 商誉概述内容 PAGEREF _Toc32534 - 2 - HYPERLINK \l _Toc26553 （一） 商誉的概述 PAGEREF _Toc26553 - 2 - HYPERLINK \l _Toc974 1． 商誉的定义 PAGEREF _Toc974 - 2 - HYPERLINK \l _Toc27712 2． 商誉的发展状况 PAGEREF _Toc27712 - 3 - HYPERLINK \l _Toc200 （二） 商誉的特性及构成 PAGEREF _Toc200 - 3 - HYPERLINK \l _Toc3523 1． 商誉的特性 PAGEREF _Toc3523 - 3 - HYPERLINK \l _Toc10893 2． 商誉的构成 PAGEREF _Toc10893 - 3 - HYPERLINK \l _Toc24241 三、 商誉的会计处理 PAGEREF _Toc24241 - 4 - HYPERLINK \l _Toc25005