公允价值下商誉计量问题分析会计学专业论文.docxVIP

摘 摘 要 随着全球经济的快速发展，企业间并购浪潮此起彼伏，因并购而产生的巨额 商誉成为会计界观注的焦点，商誉问题于20世纪20年代进入会计理论与实务研 究领域，并成为会计理论研究的几大难题之～。随着知识经济和信息时代的到来， 商誉在企业资产总额中所占比重越来越大，因此商誉的计量问题也显得越来越重 要。 由于商誉形成的原因极为复杂，导致其价值确切计量的难度较大，对会计理 论和实务提出了挑战。公允价值的提出，引起了诸多会计观念的变革，其中从成 本计量变为价值计量便是重要变革之一。本文通过对商誉价值本质和公允价值价 值计量内在一致性的探讨，将公允价值理论应用于商誉的计量研究中。 本文首先解决论文研究的基础性问题，阐述研究的背景和意义，回顾国内外 公允价值和商誉计量的研究现状，简单介绍了本文的研究方法和技术路线。其次， 先对会计计量和公允价值的意义、特征等进行了简介，然后对会计计量属性和公 允价值的计量属性进行了分析，为公允价值作为商誉的计量属性做出铺垫。再次， 在对商誉的内涵、特征和分类加以介绍、界定的基础上提炼出商誉的本质，并深 入探讨公允价值计量属性作为商誉计量属性的必然性。第四，在解决公允价值作 为商誉计量属性的问题之后，分别对公允价值在我国自创商誉、外购商誉和负商 誉计量中存在的问题及对策进行了研究。最后是论文结论部分，对以公允价值计 量商誉研究的发展趋势做了展望，并提出本文的创新点和不足。 关键词：公允价值；商誉计量；计量属性 AbstractAlong Abstract Along with the rapid development of economy all over the world，merger and acquisition among enterprises is popping up，huge goodwill because of merger and acquisition has become the focus in the accounting field，it put in the academic and practical fields of accounting research in 1920 and became one of the focal problems． Along with the coming of the knowledge economy and information age，the ratio of goodwill in total amount of the assets is more and more high,and goodwill measurement is more and more important． The reason of goodwill is SO complex that it is too difficult to calculate goodwill accurately，which is a challenge to the academic and practical fields of accounting research．The advancing of fak value caused changes in accounting idea,transforming 筋m cost measuring to value measuring．This article probes into the intrinsic oneness between the value essence of goodwill and the value measurefnent of fair value and applies the fair value theory in the research of goodwill measurement． This article firstly summarizes the foundation of the thesis，that is，background， significance and current research about fair value and goodwill measurement，gives a brief introduction about research ideas and technology route．Secondly，gives a brief introduction about the significance and characteristic of fair value and accounting measuremen