合并商誉的性质研究【毕业】.docxVIP

本科毕业论文 （20 届） 合并商誉的性质研究 目录 摘要 关键词 Abstract Key words TOC \o 1-5 \h \z HYPERLINK \l bookmark6 \o Current Document 1合并商誉的相关研究现状 2 HYPERLINK \l bookmark8 \o Current Document 1商誉的涵义 2 HYPERLINK \l bookmark10 \o Current Document 1.2合并商誉及其性质 3 1.2.1各国对合并商誉的定义 3 1.2.2对上述定义的分析评述 4 HYPERLINK \l bookmark12 \o Current Document 2协同效应理论下合并商誉的本质研究 4 HYPERLINK \l bookmark14 \o Current Document 1协同效应的引入及其分类 4 HYPERLINK \l bookmark16 \o Current Document 2.2协同效应为企业带來的商誉增值 5 2.2. 1经营成本的降低及案例分析 5 2.2.2经营收入的提高及案例分析 6 2.2.3财务协同效应及案例分析 7 HYPERLINK \l bookmark18 \o Current Document 3基于协同效应理论解释合并商誉的减值 8 HYPERLINK \l bookmark20 \o Current Document 4结论 9 HYPERLINK \l bookmark22 \o Current Document 参考文献 10 致谢 错误!未定义书签。 摘要：合并商誉历来是会计界争论较多的问题之一，本文通过引入企业协同效应理论对合并商誉的本 质进行解释，并结合相关的案例对其进行进一步的分析。合并商袴被定义为购买方的合并成本大于合并中 取得的被购买方各项可辨认净资产公允价值份额的差额；而被合并企业的净资产公允价值份额在一定程度 上是确定的，所以本文主要通过分析购买方所出的合并成本来分析合并商誉的本质问题。本文用协同效应 理论分析了上述问题，得出合并商誉的本质，即合并双方在合并后产生的协同效应预期能为合并企业带来 的商誉增值。最后，对于众多企业在合并后几年间对商誉的减值活动频发，本文运用协同效应理论作出了 进一步的解释。 关键词：合并商誉；协同效应；减值 Abstract: The issue of purchased goodwill is always one of the most contentious topics in accounting circlc.This paper attempts to make an exploration of the naturc of this issue over theory of purchased goodwill and try to make certain explaination through theory of corporate synergy. Purchased goodwill is defined as the difference between merger cost from purchasing side and whole identifiable value from purchased side? Since the whole identifiable value from purchased side is fixed, this paper is condueled to analyse the key issue of purchased goodwill by analysis of merger cost from purchasing side? After analysing issues above with the synergy theory, the paper reaches an conclusion on the nature of purchased goodwill, the increase of purchased goodwill that the merger contributes with synergistic effect. In the end, the paper gives some explanation with the synergy theory on the phenomena that devaluation of goodwill is frequently happening years after nlerger. K