293.A关于合并财务报表中的商誉问题研究 论文推荐.docVIP

科技学院 毕业设计（论文） 题 目 关于合并财务报表中的商誉问题研究 院 （系） 经济管理学院 专业班级 会计学本科2006级 学生姓名 学号 指导教师 职称 讲师 评阅教师___ _ 职称___ 2010年 6 月 10 日科技学院本科生毕业设计（论文） 关于合并财务报表中的商誉问题研究 院（系） 经济管理学院 专业班级 会计学本科2006级 学生姓名 指导教师 讲师 2010年 6月 10日  摘 要 近年来，随着我国市场经济体制的建立和完善、现代企业制度的健全以及证券市场的发展，采用企业合并来实现自身战略发展目标的企业越来越多。企业改制、购并、资产重组和股份制合作等经济现象不断的出现，那么这些过程中是否存在商誉、如何认识商誉如何在合并财务报表中处理商誉要然后在此基础上深入探讨在现行的会计规范体系下人们对企业商誉认识的思维僵化与局限，并提出自己的几点建议，以此加深我们对新时代条件下商誉理论的认识 ABSTRACT In recent years, as Chinas market economy system and perfect the modern enterprise system and the sound development of securities markets, combined with business to achieve its strategic goals more and more enterprises. Corporate restructuring, mergers and acquisitions, asset restructuring, and joint-stock cooperation, the emergence of economic phenomena continuously, then the existence of goodwill in these processes, how to understand the goodwill, how to deal with in the consolidated financial statements of goodwill and other issues are increasingly becoming concerned about the practice and academia focus. This paper is the meaning and definition of goodwill, goodwill under the new accounting standards the essential characteristics of the measurement of goodwill in accounting and financial statements based on the further impairment of goodwill in consolidated analysis of the problem, On this basis, then explore in depth the current accounting standard system of Goodwill recognized under the People and the limitations of rigid thinking, and some suggestions put forward their own, thus deepen our understanding of the new era of goodwill under the theory of knowledge. Keywords：Goodwill；Accounting Standards；Impairment of goodwill；Consolidated Statements目 录 中文摘要 ．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．