论商誉的会计学问题论文.docVIP

PAGE PAGE II 湖 南 广 播 电 视 大 学 本科生毕业论文（设计）  题 目 浅谈商誉会计的几个问题 学生姓名 刘峰 指导老师 易梅欢 学 院 长沙电大 专业班级 会计本科 完成时间 2009.5 摘 要 所谓商誉是指能在未来期间为企业经营带来超额利润的潜在经济价值，或一家企业预期的获利能力超过可辨认资产正常获利能力的资本化价值。 理论上讲,只要企业有获得超额收益的能力,即可确认商誉的存在,并且可将其创立过程所发生的一切支出作为成本入账。然而这种确定商誉存在的方法及对它作出的会计计量实施起来是相当困难的。因为商誉是由各种因素相互影响、相互作用而产生的。没有任何一笔支出能够确认是专为创造商誉而支出的,因此,也难决定该笔支出创造了多少商誉,这些支出的受益期是多少。因而在会计实务中,一般只对企业外购商誉即合并商誉加以确认入账,自行创造的商誉不予入账。当一个企业购入另一个企业时,其购入成本超过被购企业净资产的公允价值之部分,就是商誉的价值。可见,商誉的价值无法脱离企业的整体而单独确认,并且只有当发生企业整体产权有偿转让时,才能确认商誉的价值。 新经济时代，商誉在企业中的地位越来越重要，因此受到越来越多的重视，但商誉的确认与计量则成为会计核算中的一大难题，尤其是自创商誉是否予以确认成为争论的焦点。无形资产特别是商誉在企业资产总额中所占的比例日趋增大，商誉在会计领域中的重要性也显而易见。 关键词：商誉 确认 商誉会计 Abstract The new economic era, goodwill in the enterprises position more and more important, so are more and more attention, but the confirmation of goodwill and accounting measures has become a major problem in particular is whether the goodwill created to be confirmed as Bone of contention. In theory, as long as the corporate earnings have been over-capacity, to confirm the existence of goodwill and can be created by the process of recording all expenses as costs. However, this method of determining the existence of goodwill and to make it up the implementation of the accounting measurement is difficult. Goodwill is because the mutual influence of various factors, arising from the interaction. No one is able to confirm expenditures for the creation of goodwill and expenditures, so it is difficult spending decisions this created a number of goodwill, the benefit of these expenditures is how much. Thus accounting practice, only the general corporate outsourcing of goodwill that is recorded to confirm the merger of goodwill, to create their own goodwill not recorded. When a company bought another business, its buy-purchase business was more than the fair value of net assets of some, that is, the value of goodwill. Clearly, the value of goodwill can not be divorced from the overall business and a separate confirmati