摘要
近年来，随着我国市场经济体制的建立和完善、现代企业制度的健全以及证券市场的发展，采用企业合并来实现自身战略发展目标的企业越来越多。企业改制、购并、资产重组和股份制合作等经济现象不断的出现，那么这些过程中是否存在商誉、如何认识商誉、如何在合并财务报表中处理商誉等问题日益成为实务和学术界所关注的焦点。本文主要是在对商誉的内涵及界定、新会计准则下商誉的本质特征、商誉的计量和财务报表中会计处理的基础上，进一步对合并报表中商誉的减值问题进行分析，然后在此基础上深入探讨在现行的会计规范体系下人们对企业商誉认识的思文僵化与局限，并提出自己的几点建议，以此加深我们对新时代条件下商誉理论的认识。
关键词：合并商誉 会计准则 商誉减值 财务报表
留守儿童之家建设实施方案 ABSTRACT
In recent years, as China's market economy system and perfect the modern enterprise system and the sound development of securities markets, combined with business to achieve its strategic goals more and more enterprises. Corporate restructuring, mergers and acquisitions, asset restructuring, and joint-stock cooperation, the emergence of economic phenomena continuously, then the existence of goodwill in these processes, how to understand the goodwill, how to deal with in the consolidated financial statements of goodwill and other issues are increasingly becoming concerned about the practice and academia focus. This paper is the meaning and definition of goodwill, goodwill under the new accounting standards the essential characteristics of the measurement of goodwill in accounting and financial statements based on the further impairment of goodwill in consolidated analysis of the problem, On this basis, then explore in depth the current accounting standard system of Goodwill recognized under the People and the limitations of rigid thinking, and some suggestions put forward their own, thus deepen our understanding of the new era of goodwill under the theory of knowledge.
Keywords：Goodwill；Accounting Standards；Impairment of goodwill；Consolidated Statements
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