文档介绍：摘要
随着我国企业的发展、改革、并购、资产重组和股份合作等经纪业务的不断发展,在资产评估中关于企业商誉的确认和计量以及负商誉等问题,已成为企业和学术界所关注的焦点问题。因此,本课题通过对商誉会计的理论思考和实践应用问题的研究,加深对商誉的理解,以便适应新的经济发展形势的需求,为企业进一步培养以商誉为主要构成要素的核心竞争力提供帮助,提高企业的市场竞争力。通过对我国商誉会计发展现状及企业商誉会计运用的实例中分析,进一步揭示了我国目前商誉会计实际处理中存在的问题,为其完善与发展提供更好的思路和建议。
本文从对商誉性质,定义分析理解的基础上,从商誉的会计确认与计量,外购商誉、自创商誉三个部分来分析了有关商誉的会计思考,采用理论与实际相结合的方法,从处理商誉会计相关问题的重要观点上,对商誉会计进行分析。根据商誉会计的研究理论以及结合我国商誉会计研究现状,提出了商誉会计这一主题需要深入研究与值得思考的若干问题,而商誉作为企业一项特殊资产,其价值的确定对会计信息使用者来说,有着至关重要的作用。商誉会计有助于企业更加合理的利用资源。合并企业可以利用企业形象、销售渠道等方面的商誉去合并其他企业,使企业资源得到有效的配置。
关键词:商誉会计;会计确认;自创商誉;负商誉
Abstract
Along with the development of the enterprise merger reform in assets anization and cooperative and other brokerage business development, in the assets evaluation of enterprise business reputation and the recognition and measurement of negative goodwill, etc, has e enterprise and the focus of attention of the academic circles. Therefore, this topic through accounting theoretical reflection of goodwill and application practice, deepen the understanding of goodwill, in order to adapt to the new economic development situation needs for enterprise to develop further to goodwill as the ponents of the petitive power provides help, will enhance the enterprise petitive market. Through the analysis of accounting development status and reputation enterprise goodwill in the example analysis using accounting, further reveals our country at present the goodwill accounting practical processing, the problems in its perfection and development to provide better ideas and suggestions.
This paper, from the analysis of the definition of goodwill properties, based on the understanding of goodwill, from accounting recognition and measurement, outsourcing goodwill achieving goodwill three parts to analysis the relevant accounting thinking of goodwill, the theory and practice of the method, from processing accounting related issues of the goodwill, the important point of goodwill for analysis. According to accounting research theory and goodwill accor