【作者】 郭新；

【导师】 梁杰；

【作者基本信息】 沈阳工业大学 ， 会计学， 2002， 硕士

【摘要】 企业间并购浪潮的日益涌现乃至狂热，将会出现巨额的外购商誉。如何规范外购商誉问题也就成为焦点。尽管西方经济界和会计界有着较为成熟的“企业合并会计理论”和较为一致的“商誉会计规范”，但由于我国市场体系起步晚，目前仍处在发展培育之中，国内企业家和会计准则制定者仍对这些理论和规范缺乏系统的了解。正是基于这一考虑，作者选择了“中外商誉会计比较研究”这一题目作为研究课题，认为在我国当前的紧迫形势下，“拿来主义”不失为特定时期的一计良策。希望通过对中外商誉会计处理的对比性研究，一方面是学习，一方面是想找到切合实际的出路，以解决我国商誉会计发展过程中出现的问题及困惑。 本文首先围绕商誉的基本概念和商誉的构成要素问题进行了研究。对商誉概念的历史沿革及商誉概念在不同学科领域中的定位进行了透视，并在前人研究成果的总结和归纳的基础上，通过有借鉴性地吸收和采纳，运用系统论和现代管理学的知识对商誉概念的构筑进行了尝试性的探索，提出了自己的观点；在商誉的构成要素问题上，将中外会计学者的研究成果进行了总结，并提出了自己的观点。其次，比较系统地研究了中外商誉会计发展的动因。再次，对美国、英国、国际会计准则委员会和中国有关商誉会计规范的研究的历史轨迹进行了纵向比较，同时，围绕商誉会计的基本问题，选取了美国，英国、加拿大、澳大利亚、国际会计准则委员会与中国进行了横向比较。最后，对上海证券交易所上市的600家公司的2000年年报中“合并价差”的披露情况进行了分析，指出我国商誉会计处理中存在的问题，并提出了对策和建议。更多还原

【Abstract】 Mergers and acquisitions have been increasingly active. M&A fead to great combination goodwill. Though there are relatively complete " business combination theories" and consistent regulation on goodwill in western countries, Chinese entrepreneurs and regulators know little about them because our market system is still on the construction. Based on this consideration, I have chosen "Compared Research on the Accounting for Goodwill of China with that of Foreign Countries" as my research project. I believe, in the pending period of China, using these foreign principles directly should be a good strategy. I hope that through my research about the project, I can study and find a good way to solve the problems in the accounting for goodwill in our country.This thesis firstly deals with the basic definition of goodwill and the formation of goodwill. It probes the history of goodwill definition and the positioning of the definition of goodwill in the different fields of study. On the basis of the results of precedents’ research, the author redefines goodwill by use of system theory and modern management theory. On the goodwill components the author summarizes the opinions of savants home and abroad and expounds the author’s opinion. Secondly, the author studies the reasons for the development of goodwill accounting systematically. Thirdly, the author compared the history of the evolution of accounting for goodwill vertically with that in the United States of America, the Unite Kingdom of Great Britain, IASC and China. At the same time, the author compared the basic matters of goodwill horizontally with that in the United States of America, the United Kingdom of Great Britain, Canada, Australia, IASC and China. Finally, the author selected 600 companies listed in Shanghai Stock Exchange as samples. Through analyzing the "consolidated pricedifference" of the disclosure of their annual reports in 2000, the author finds some problems in the goodwill accounting of our country, then put forward countermeasures and advices.更多还原