【正文】 分類號 密級 U D C 編號 10486 武 漢 大 學高等學校教師在職攻讀碩士學位論文商譽會計研究： 夏虹： 謝獲寶 教授： 會計學： 會計理論二 ○ ○六 年 九 月52 / 52 Study on Goodwill AccountingByHong XiaSeptember, 2006鄭 重 聲 明 本人的學位論文是在導師指導下獨立撰寫并完成的，學位論文沒有剽竊、抄襲、造假等違反學術(shù)道德、學術(shù)規(guī)范和侵權(quán)行為，本人愿意承擔由此而產(chǎn)生的法律后果和法律責任，特此鄭重聲明。 學位論文作者（簽名）： 年 月 日中文摘要商譽問題，一直是會計理論界關(guān)注的焦點。在會計要素的確認及計量中，商譽歷來是重點討論的問題。商譽被分為自創(chuàng)商譽與外購商譽，自創(chuàng)商譽不予確認，只有外購商譽才被確認并進行會計計量。所有關(guān)于商譽的會計準則都圍繞外購商譽而制定，企業(yè)兼并收購成為商譽會計準則發(fā)展的基本動因。在理論和實務領(lǐng)域，“商譽”與“外購商譽”的混淆表述使得商譽的概念已經(jīng)被偷換為外購商譽，然而，外購商譽的后續(xù)計量方式無論是按期攤銷、長期掛賬還是減損測試，始終不能自圓其說。本文以規(guī)范分析為主，旨在探尋商譽的核心本質(zhì)，在探討商譽本質(zhì)的基礎上對商譽的會計進行初步展望。對此，本文從以下幾個方面進行了論述： 第一部分緒論，主要介紹研究的問題、思路、方法等。 第二部分商譽的內(nèi)涵，從商譽的概念出發(fā)，從性質(zhì)、構(gòu)成要素著手，進而分析商譽的特點。并得出結(jié)論：人力資源、關(guān)系資源等在生產(chǎn)過程中的運用才是商譽形成的真正原因。第三部分商譽的確認和計量，這是本文的核心部分。對于商譽的確認，按其來源分別予以闡述，由于外購商譽的確認己無爭議，因而筆者只對確認的時間、金額以及如何確認等問題做了討論。通過對商譽的直接計量法和間接計量法的具體應用進行詳細分析，進而得出結(jié)論：現(xiàn)階段只能是計量的科學性讓位于計量的難易程度，采用間接法計量商譽。而對自創(chuàng)商譽由于傳統(tǒng)會計認為其缺乏確認價值的基礎以及穩(wěn)健性的要求而只能當期費用化，對上述兩點筆者作了深入剖析。從資產(chǎn)的確認標準以及會計原則等多個角度來看，筆者認為從理論上確認自創(chuàng)商譽是可行的，只是現(xiàn)在時機尚不夠成熟而已。第四部分負商譽探討，商譽從剩余價值觀的角度而言是企業(yè)在購并過程中，收購價格與被收購企業(yè)有形資產(chǎn)和可辨認無形資產(chǎn)公允價格的差額，包括正商譽與負商譽。通過對負商譽性質(zhì)的分析，就目前我國會計實務的發(fā)展水平，筆者認為負商譽的會計處理應首先調(diào)低公允價值，剩余部分則在一定年限內(nèi)加以攤銷。 第五部分商譽的報告，著重論述了商譽的后期計量以及商譽的報告和披露。針對商譽是否攤銷、攤銷方法以及攤銷期限等問題，筆者結(jié)合美國FASB及我國2006年新出臺的《企業(yè)會計準則——資產(chǎn)減值》中的一些具體做法，提出了在對外購商譽進行攤銷的同時，進行商譽的減損評價，使減損評價起到“修正”攤銷的作用。 最后一個部分完善商譽會計準則的思考。基本思路是從商譽會計的現(xiàn)狀提出改進商譽會計的構(gòu)想。就我國的情況而言，提出了完善有關(guān)商譽會計準則，同時應積極地為提高商譽會計信息質(zhì)量創(chuàng)造以下條件：公允價值的完善，資產(chǎn)評估業(yè)的發(fā)展，提高會計信息質(zhì)量以及完善資本市場等等。 關(guān)鍵詞: 商譽 商譽會計 自創(chuàng)商譽 商譽報告 AbstractThe question with regard to goodwill always is the focus of discussions in the theoretical circles and has been discussed emphatically until now in the process of recognizing and valuing the accounting elements. Goodwill is divided into internally generated goodwill and purchased goodwill. It is universal practice not to recognize internally generated goodwill, only purchased goodwill is recognized and accounted. Merger and bination became the basis of the development of FAS concerning goodwill and All FAS concerning goodwill were set up for purchased goodwill. Among the theoretic field and practice field, the mixed expression of goodwill and purchased goodwill has made a fraud exchange of the conceptions. However, after identification, no matter what accounting method used for measurement afterwards, such as amortization on schedule, longterm credit and impairmenttesting, none of them can justify itself all the time. The paper gives priority to the normative analysis and is for the sake of probing into the kernel essence of goodwill, basing on which we can make a primary prospect on goodwill accounting. Withal, several aspects are discussed as follows: The 1st part is the introduction, in which we can get the questions, ideas and approaches of the research.The 2nd part touches upon the meaning of goodwill. Firstly we present the conception, characteristics and ponents of goodwill. Then a conclusion can be received: that the human resources and relation resource are made use of in the production process is the genuine cause of the appearance of goodwill.The 3rd part relates to the recognition and measurement of goodwill and it is the hard core of this paper. The recognition of goodwill is expatiated according to its origins. Only the questions about the time, sum of recognition and how to recognize are discussed for the recognition of purchased goodwill is with mon consent. After analyzing the idiographic appliance of the direct measurement approach and indirect measurement approach of goodwill in detail, we can conclude that scientific measurement gives place to the measurement difficulty level for the moment and goodwill should be measured by the indirect approach. Internally generated goodwill only should be valued by expense because from traditional accounting theory we can consider that internally generated is lacking in the base of recognition value and stability, which are anatomized in depth. According to the several aspects such as capitalrecognized standards and accounting principle, we think that it is necessary to recognize internally generated goodwill but there is no good chance to do it at present. Negative goodwill is discussed in the 4th part. Goodwill, including positive goodwill and negative goodwill, refers to the balance between the acquired price and the fair price of tangible assets and cognizable intangible assets of the acquired pany according to the surplus value opinions. The author thinks that the fair value should be cut down and the reminder can be amortized in a certain term by analyzing the characters of negative goodwill and in view of the development level of accounting practices in China. The 5th part is with regard to goodwill report. We discuss the measurement afterwards, report and disclosure of the goodwill in detail.Considering the problems such as that whether goodwill can be amortized, amortization approaches , amortization term and so on, the author presents that we can evaluate the impairment of the goodwill and “correct” the amortization while goodwill is amortized according to FASB in America and several criterions of pany accounting standardsCapital devalued which is enacted recently in 2006 of China. The last part is concerning the thinking of consummating goodwill accounting standards. Its basic idea is that goodwill accounting improvement is designed according to the actuality. As far as China is concerned, goodwill accounting standards should be consummated and several measures must be implemented as follows in order to improve information quality actively: reasonable fair value, the development of capitalappraised industry, the improvement of accounting information quality and the consummating of capital market. Key words: Goodwill