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摘要 近几年，随着知识爆炸熔炉大时代的进步，我国经济飞速发展，企业也逐渐集中在产权交易上有所侧重。对企业经营管理者及其高层而言，在企业日常交易中的一系列的相关并购及重组的业务中，商誉被认为是至关重要的无形资产之一，因而伴随对外并购的增多，关于商誉的确认与计量估价问题已逐渐日益成为会计学中实践和学术界关注的焦点。在现今全球一体化的大背景之下，对商誉会计的研究有着重大的意义。 商誉从理论上分为外购商誉和自创商誉，本课题主要研究了商誉会计的确认与计量问题，全文总体分为五个章节， 系统地对自创商誉和外购商誉的基本理论、存在的争议、确认计量、后续解决思路进行了探讨，结合目前现有的研究，根据笔者自己的见解，为商誉会计的研究描绘了较为合理的研究蓝图，呈现出一个具有科学理论依据的商誉会计的理论和实际相结合的研究体系。希望能通过本文的研究，为商誉会计在理论和实务界贡献出微薄的一份力量。 58689
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毕业论文关键词：商誉；自创商誉；外购商誉；确认；计量
Reflections on Recognition and Measurement of Goodwill Essence
Abstract In recent years, with the advance knowledge of furnace explosion era, China's rapid economic development, enterprises have gradually been concentrated focus on property transactions. For business managers and executives, in a series of corporate restructuring, mergers and acquisitions, restructuring and other business, goodwill is considered to be one of the critical intangibles, which accompanied the increase of foreign acquisitions on goodwill Recognition and measurement valuation issues has gradually become the focus in accounting practice and academic circles. Under the background of globalization today, goodwill accounting research is more prominent significance. Goodwill is pided into two internally generated goodwill and purchased goodwill, the overall text is pided into five chapters, the basic theory systematically generated goodwill and purchased goodwill, there is controversy, recognized and measured subsequent solution ideas were discussed, combined with the current existing research, according to the author's own views for the study of goodwill accounting depicts reasonable research blueprint, showing a scientific theoretical basis for goodwill accounting theory and practice of combining research system. We hope that through this research for goodwill accounting in theory and practice meager contribution to a force.
Keywords: goodwill; generated goodwill; purchased goodwill; confirmation; meterin
目录
0引言..1
1商誉的本质及相关基本理论.1
1.1商誉的本质.1
1.1.1商誉的实质分析.1
1.1.2外购商誉与自创商誉的联系及区别2
1.2商誉确认的重要性与必要性..3
1.2.1商誉确认的必要性..3
1.2.2商誉确认的可能性..4
2企业商誉确认和计量的现状及争议..5
2.1传统理论的约束限制..5
2.2商誉确认的观点多样..6
2.3自创商誉的影响因素..6
2.4商誉的摊销看法不一..7
3基于商誉本质的企业商誉价值的计量8
3.1自创商誉计量属性的选择.8
3.2自创商誉价值计量方法及比较..10
3.2.1自创商誉确认计量中的割差法10
3.2.2自创商誉确认计量中的超额收益法..10
3.2.3两种计量方式的评价及比较..12
3.3外购商誉价值计量方法及比较..14
3.3.1外购商誉确认计量中的购买法14
3.3.2外购商誉确认计量中的权益结合法..14
3.4基于生命周期的超额收益现值法的新模型..14
3.5企业商誉会计的后续计量16
3.5.1企业商誉会计的后续计量主要方法..16