商誉会计计量的政策建议.doc

商普一直是会计学界长期争论的话题之一，无论是定性的商誉性质问题还是定量的商 誉计量问题，他们到目前为止都没有统一且令人说服的结论。近年来，国内外学者围绕这 一主题的研究成果甚丰。就商普性质而言，就有伍括“好感价值论”、“无形资源论”、“协 同效应论”、“超额盈利论”、“总计价账户论”等一系列理论百家争鸣；而在商誉计量方面， 也一直存在着直接计量法与间接计量法各执一词。面对这样一个孤立的理论体系，寻找到 一种较为合理的计量方法和有机的理论分析框架显得非常重要。木文首先系统的对商誉性 质和计量相关文献做了回顾，并在此基础之上，通过对商普性质与计量方法的比较研究, 提供一些关于商誉计量、商普会计准则发展的新思路，同时围绕商普计量问题可能引起的 会计问题做了相应的分析，并分类讨论了不同类型的商普性质。就未来商普计量发展方向 提出了个人的看法，并预测了未来商誉会计准则走向。 木文运用规范研究方法进行的专题研究，首先讨论了商誉的起源及近代学者对其研究 得出的重要理论；其次从会计核算角度对分别对正商普以及负商普进行了分析；再次对不 同类型的商普计量分别分析并提出了如下建议：统一不同合并方式下商普确认方法，确认 自创商誉，设计更加严谨的负商普计量标准，商誉计量从间接法向直接法的转换。最后对 未来商誉会计的发展做了展望与分析。 商誉计量；负商誉；自创商誉 Abstract Goodwill is an accounting scholars which are the subject of debate, whether it is the goodwill of the goodwill nature of qualitative or quantitative measurement issues, and so far there1 is no unified convince conclusion. Recently the scholars all over the world have done much research on the subject and their research findings are extremely fruitful. There are numerous theories in the nature of goodwill，Such as Favorable Attitudes Concept，Intangible resources theory，Synergistic effect theory，Excess earnings concept and Master valuation account. There are direct measurement and indirect measurement method in the measurement of Goodwill Face of isolated theoretical system，to find a better measurement method and organic theory framework，it makes sense. On the basis of the systematic review of the goodwill nature and measurement of relevant literature，this formula the focus, combined with the decision usefulness of accounting objectives, accounting treatment，nature of goodwill and measurement of goodwill，try an organic goodwill Theoretical Framework to provide a thinking of new ideas for goodwill related issues. The paper focuses on goodwill and its related concept and connotation. It analyses accounting problems probably arising from putting the evaluation of goodwill in practice. And it discusses different types of goodwill，puts forward the personal view based on evaluation of goodwill and f