【摘要】 在波澜壮阔的全球并购浪潮中,并购时对商誉的会计处理成了所有并购企业普遍面对的问题。不少并购公司在现行政策(购买法)下所编制的合并报表极易夸大商誉的价值,且其后续计量亦存在诸多造假黑洞。文章试图突破近一个世纪以来固囿研究思想的商誉创始理论观点,从全新的角度来阐述商誉的实质,提出商誉没有外购,只有自创,并对商誉的计量及会计处理作出了一些设想。更多还原

【Abstract】 The paper, after pointing out the defects of the traditional theories on the goodvvill with accounting which result in abnor-mal dealing with the merger accounting reports, advances a new perspective of dealing with the goodvvill with accounting in the company-merging process. It argues that the goodwill of a company can only be created, not to be purchased over. The paper finally proposes some measures for goodwill and accounting.更多还原