企业自创商誉的会计问题研究

【作者】 李瑞兰；

【导师】 刘冬荣；

【作者基本信息】 中南大学 ， 会计学， 2003， 硕士

【摘要】 随着企业并购、改造、资产重组等产权交易活动的不断深入及知识经济的兴起，有关商誉的会计问题日益成为人们关注的焦点。在商誉的会计问题中，自创商誉的确认问题一直是人们争论不休的话题。本文首先探讨了知识经济时代自创商誉的确认，然后在此基础上进一步研究了自创商誉的计量、摊销、披露等会计问题。文章指出：自创商誉应该予以确认；在自创商誉价值计量的超额收益法中，应该用未来每年预计超额盈利的期望值代替现行的具体值；自创商誉不应摊销而应进行价值重估和计提减值准备来反映其价值的变动；商誉的原值、计提的商誉减值准备和净值应一并在资产负债表上进行披露等等。企业自创商誉的会计问题研究为完善现行的商誉会计理论有着重要的意义。更多还原

【Abstract】 With the development of merger and reconstruction and the booming of knowledge-based economy, goodwill has attracted more and more attention. Among the problems of goodwill, whether internally generated goodwill should be recognized or not has been a hot issue. Firstly, this article discusses the recognition of internally generated goodwill. Then, it studies the valuation, amortization and disclosure of internally generated goodwill in turn. This article points out that internally generated goodwill should be recognized as an asset, expectation value of annual excess earnings should take place of its positive value in excess earnings method, internally generated goodwill should not be amortized, but revaluation and allowance for impairment should be used to reflect the change of value in time. Besides, cost, allowance for impairment and net value of internally generated goodwill should be disclosed on balance sheet altogether. The study on the accounting problem of internally generated goodwill is meaningful for perfecting current theory of goodwill accounting.更多还原