【作者】 李圆；

【导师】 李玉菊；

【作者基本信息】 北京交通大学 ， 会计学， 2007， 硕士

【摘要】 当今，并购浪潮席卷全球，在并购过程中，收购支付价格与被并购企业净资产公允价值的巨大差额使得会计理论界和实务界越来越注重外购商誉的会计处理研究。目前，财务报表中的“商誉”科目如同一个塞子，只是为了弥补并购差价，对于差价产生的根源“自创商誉”没有任何的反应和披露，出现“并购商誉”与“自创商誉”会计处理不一致的问题。并且，对于像“自创商誉”这样重要的会计信息缺失，首先，不利于企业的利益相关者做出正确的经济决策；其次，公司为了“粉饰”财务报表，不惜损害公司的长远利益；再次，不利于监督企业经营者的“短视行为”，增加公司的委托代理成本。为了弥补现有会计信息的不足，本文主要研究自创商誉的性质和披露方法，希望得出一套在现有的财务概念框架下具有可行性的自创商誉会计信息披露的方法，缓和目前会计信息的供求矛盾，提高会计信息的完整性。为此，本文在回顾各学派对商誉的认识的基础上，借鉴战略管理学派的“企业资源理论”，对自创商誉的性质进行深入系统地研究。并依据于此，结合管理学、数理统计学等学科的相关知识建立起一套自创商誉指标评价体系，设计出自创商誉指数表。鉴于现有财务会计概念框架的局限性，本文将主要研究现阶段可行的自创商誉会计信息的披露方法，即遵循现有的财务会计概念框架，不将自创商誉确认为资产，而是在财务报表外将“自创商誉指数表”作为附注信息进行披露。这也正是本文的创新之处，在不改变现行会计制度的前提下，提出了披露自创商誉，提高会计信息完整性的一种过渡做法。更多还原

【Abstract】 Nowadays, the M&A is sweeping the globe. The variance between purchased price paid in M & A and the net fair value of the assets of the target firm is huge, which makes both the accounting theory field and the accounting practice field focus on the research of purchased goodwill accounting treatment increasingly.In current days, the "goodwill" in financial statements acts like a cork, and it has never reflected the source of "purchased goodwill", just to make up for variance between purchased price paid in M&A and the net fair value of the assets of the target firm, which leads to the accounting inconsistency between " purchased goodwill" and " internal generated goodwill".What is more, the lack of such Accounting Information as "internal generated goodwill" may lead to the following conditions: firstly, it’s not conducive to the interests of relevant stakeholders to make right economic decisions; Secondly, companies may damage the long-term interests in order to "whitewash" the financial statements; Thirdly, it’s not conducive to prevent "short-sighted" behaviors of executives, and may increase the agency cost.This paper concentrates on the nature of "internal generated goodwill" and the creation of a new disclosure method to improve the inadequate accounting information and means to find a feasible method of "internal generated goodwill" disclosure under the existing conceptual framework of financial accounting in order to ease the current accounting information imbalance between supply and demand.Therefore, after reviewing the viewpoints of goodwill of other schools, this paper studies the nature "internal generated goodwill" deeply and systematically learning from "Resource-Based Theory". And based on this, this paper combines management, mathematical statistics and other relevant knowledge to establish an appraisal system of "internal generated goodwill indicators" and to design "internal generated goodwill index table". Because of the limitations of the existing conceptual framework of financial accounting, this article mainly focuses on a feasible method of "internal generated goodwill" disclosure at this stage, which will follow the existing conceptual framework of financial accounting to disclose "internal generated goodwill index" in the notes of financial statement, not to recognize "internal generated goodwill" as an asset. This is the innovation of this paper, and the author is trying to find a transitional approach of "internal generated goodwill" disclosure which can improve the integrity ofthe accounting information without changing the conceptual framework of financialaccounting.更多还原