【正文】 有特殊性和復(fù)雜性，許多學(xué)者試圖從不同的角度提出了觀點和看法。這樁企業(yè)史上最大規(guī)模的并購案演變?yōu)橐荒簧套u鬧劇，并購的結(jié)果很可能是一加一小于二，變成企業(yè)史上代價最高的一項失誤。當(dāng)企業(yè)并購交易以換股、承擔(dān)債務(wù)的方式進(jìn)行時，購買成本通過雙方的股價計算，在購買法下動輒產(chǎn)生上億元的商譽。另一方面，商譽會計理論所定義的“外購商譽”，實質(zhì)上是一個為了在賬面上平衡借貸關(guān)系的尷尬賬戶，在并購時點上初始確認(rèn)以后，其后續(xù)處理陷入攤銷與否的兩難境地。外購商譽是指并購成本超過被購企業(yè)凈資產(chǎn)公允價值的差額，一般而言，外購商譽在企業(yè)并購采用購買法核算時進(jìn)行初始確認(rèn)，其后續(xù)計量方式包括按期攤銷、減損測試和長期掛賬。商譽這一重要的無形資產(chǎn)在企業(yè)生存和發(fā)展中的作用也與日俱增。特別是在如何對商譽進(jìn)行科學(xué)的確認(rèn)、計量、記錄和報告方面，由于商譽本身具有特殊性和復(fù)雜性，許多學(xué)者試圖從不同的角度提出了觀點和看法，因此規(guī)范我國商譽會計的研究具有極其重要的理論意義和現(xiàn)實意義。但在市場競爭愈演愈烈的今天，人們對企業(yè)商譽的認(rèn)同是顯而易見的，海爾電器的市場份額在國內(nèi)名列前茅，消費者購買海爾產(chǎn)品往往是看重海爾集團(tuán)的商譽。商譽這一重要的無形資產(chǎn)在企業(yè)生存和發(fā)展中的作用也與日俱增。 最后一個部分完善商譽會計準(zhǔn)則的思考。通過對負(fù)商譽性質(zhì)的分析通過對商譽的直接計量法和間接計量法的具體應(yīng)用進(jìn)行詳細(xì)分析，進(jìn)而得出結(jié)論：現(xiàn)階段只能是計量的科學(xué)性讓位于計量的難易程度，采用間接法計量商譽。 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(jìn)而分析商譽的特點。所有關(guān)于商譽的會計準(zhǔn)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(zhǔn)則發(fā)展的基本動因。分類號 密級 U D C 編號 10486 武 漢 大 學(xué)高等學(xué)校教師在職攻讀碩士學(xué)位論文商譽會計研究： 夏虹： 謝獲寶 教授： 會計學(xué)： 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(xué)位論文是在導(dǎo)師指導(dǎo)下獨立撰寫并完成的，學(xué)位論文沒有剽竊、抄襲、造假等違反學(xué)術(shù)道德、學(xué)術(shù)規(guī)范和侵權(quán)行為，本人愿意承擔(dān)由此而產(chǎn)生的法律后果和法律責(zé)任，特此鄭重聲明。商譽被分為自創(chuàng)商譽與外購商譽，自創(chuàng)商譽不予確認(rèn)，只有外購商譽才被確認(rèn)并進(jìn)行會計計量。對此，本文從以下幾個方面進(jìn)行了論述： 第一部分緒論，主要介紹研究的問題、思路、方法等。對于商譽的確認(rèn)，按其來源分別予以闡述，由于外購商譽的確認(rèn)己無爭議，因而筆者只對確認(rèn)的時間、金額以及如何確認(rèn)等問題做了討論。第四部分負(fù)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(rèn)無形資產(chǎn)公允價格的差額，包括正商譽與負(fù)商譽。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(zhǔn)則——資產(chǎn)減值》中的一些具體做法，提出了在對外購商譽進(jìn)行攤銷的同時，進(jìn)行商譽的減損評價，使減損評價起到“修正”攤銷的作用。 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 Goodwill accounting Internally generated goodwill Goodwill report 目 錄中文摘要英文摘要引言中文摘要 4Abstract 5引言 10一、 緒