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分类号密级UDC编号10486武汉大学高等学校教师在职攻读硕士学位论文商誉会计研究研究生姓名：夏虹指导教师姓名、职称：谢获宝教授学科、专业名称：会计学研究方向：会计理论二○○六年九月StudyonGoodwillAccountingByHongXiaSeptember,2006郑重声明本人的学位论文是在导师指导下独立撰写并完成的，学位论文没有剽窃、抄袭、造假等违反学术道德、学术规范和侵权行为，本人愿意承担由此而产生的法律后果和法律责任，特此郑重声明。学位论文作者（签名）：年月日4中文摘要商誉问题，一直是会计理论界关注的焦点。在会计要素的确认及计量中，商誉历来是重点讨论的问题。商誉被分为自创商誉与外购商誉，自创商誉不予确认，只有外购商誉才被确认并进行会计计量。所有关于商誉的会计准则都围绕外购商誉而制定，企业兼并收购成为商誉会计准则发展的基本动因。在理论和实务领域，“商誉”与“外购商誉”的混淆表述使得商誉的概念已经被偷换为外购商誉，然而，外购商誉的后续计量方式无论是按期摊销、长期挂账还是减损测试，始终不能自圆其说。本文以规范分析为主，旨在探寻商誉的核心本质，在探讨商誉本质的基础上对商誉的会计进行初步展望。对此，本文从以下几个方面进行了论述：第一部分绪论，主要介绍研究的问题、思路、方法等。第二部分商誉的内涵，从商誉的概念出发，从性质、构成要素着手，进而分析商誉的特点。并得出结论：人力资源、关系资源等在生产过程中的运用才是商誉形成的真正原因。第三部分商誉的确认和计量，这是本文的核心部分。对于商誉的确认，按其来源分别予以阐述，由于外购商誉的确认己无争议，因而笔者只对确认的时间、金额以及如何确认等问题做了讨论。通过对商誉的直接计量法和间接计量法的具体应用进行详细分析，进而得出结论：现阶段只能是计量的科学性让位于计量的难易程度，采用间接法计量商誉。而对自创商誉由于传统会计认为其缺乏确认价值的基础以及稳健性的要求而只能当期费用化，对上述两点笔者作了深入剖析。从资产的确认标准以及会计原则等多个角度来看，笔者认为从理论上确认自创商誉是可行的，只是现在时机尚不够成熟而已。第四部分负商誉探讨，商誉从剩余价值观的角度而言是企业在购并过程中，收购价格与被收购企业有形资产和可辨认无形资产公允价格的差额，包括正商誉与负商誉。通过对负商誉性质的分析，就目前我国会计实务的发展水平，笔者认为负商誉的会计处理应首先调低公允价值，剩余部分则在一定年限内加以摊销。第五部分商誉的报告，着重论述了商誉的后期计量以及商誉的报告和披露。针对商誉是否摊销、摊销方法以及摊销期限等问题，笔者结合美国FASB及我国52006年新出台的《企业会计准则——资产减值》中的一些具体做法，提出了在对外购商誉进行摊销的同时，进行商誉的减损评价，使减损评价起到“修正”摊销的作用。最后一个部分完善商誉会计准则的思考。基本思路是从商誉会计的现状提出改进商誉会计的构想。就我国的情况而言，提出了完善有关商誉会计准则，同时应积极地为提高商誉会计信息质量创造以下条件：公允价值的完善，资产评估业的发展，提高会计信息质量以及完善资本市场等等。关键词:商誉商誉会计自创商誉商誉报告6AbstractThequestionwithregardtogoodwillalwaysisthefocusofdiscussionsinthetheoreticalcirclesandhasbeendiscussedemphaticallyuntilnowintheprocessofrecognizingandvaluingtheaccountingelements.Goodwillisdividedintointernallygeneratedgoodwillandpurchasedgoodwill.Itisuniversalpracticenottorecognizeinternallygeneratedgoodwill,onlypurchasedgoodwillisrecognizedandaccounted.MergerandcombinationbecamethebasisofthedevelopmentofFASconcerninggoodwillandAllFASconcerninggoodwillweresetupforpurchasedgoodwill.Amongthetheoreticfieldandpracticefield,themixedexpressionofgoodwillandpurchasedgoodwillhasmadeafraudexchangeoftheconceptions.However,afteridentification,nomatterwhataccountingmethodusedformeasurementafterwards,suchasamortizationonschedule,long-termcreditandimpairment-testing,noneofthemcanjustifyitselfallthetime.Thepapergivesprioritytothenormativeanalysisandisforthesakeofprobingintothekernelessenceofgoodwill,basingonwhichwecanmakeaprimaryprospectongoodwillaccounting.Withal,severalaspectsarediscussedasfollows:The1stpartistheintroduction,inwhichwecangetthequestions,ideasandapproachesoftheresearch.The2ndparttouchesuponthemeaningofgoodwill.Firstlywepresenttheconception,characteristicsandcomponentsofgoodwill.Thenaconclusioncanbereceived:thatthehumanresourcesandrelationresourcearemadeuseofintheproductionprocessisthegenuinecauseoftheappearanceofgoodwill.The3rdpartrelatestotherecognitionandmeasurementofgoodwillanditisthehardcoreofthispaper.Therecognitionofgoodwillisexpatiatedaccordingtoitsorigins.Onlythequestionsaboutthetime,7sumofrecognitionandhowtorecognizearediscussedfortherecognitionofpurchasedgoodwilliswithcommonconsent.Afteranalyzingtheidiographicapplianceofthedirectmeasurementapproachandindirectmeasurementapproachofgoodwillindetail,wecanconcludethatscientificmeasurementgivesplacetothemeasurementdifficultylevelforthemomentandgoodwillshouldbemeasuredbytheindirectapproach.Internallygeneratedgoodwillonlyshouldbevaluedbyexpensebecausefromtraditionalaccountingtheorywecanconsiderthatinternallygeneratedislackinginthebaseofrecognitionvalueandstability,whichareanatomizedindepth.Accordingtotheseveralaspectssuchascapital-recognizedstandardsandaccountingprinciple,wethinkthatitisnecessarytorecognizeinternallygeneratedgoodwillbutthereisnogoodchancetodoitatpresent.Negativegoodwillisdiscussedinthe4thpart.Goodwill,includingpositivegoodwillandnegativegoodwill,referstothebalancebetweentheacquiredpriceandthefairpriceoftangibleassetsandcognizableintangibleassetsoftheacquiredcompanyaccordingtothesurplusvalueopinions.TheauthorthinksthatthefairvalueshouldbecutdownandtheremindercanbeamortizedinacertaintermbyanalyzingthecharactersofnegativegoodwillandinviewofthedevelopmentlevelofaccountingpracticesinChina.The5thpartiswithregardtogoodwillreport.Wediscussthemeasurementafterwards,reportanddisclosureofthegoodwillindetail.Consideringtheproblemssuchasthatwhethergoodwillcanbeamortized,amortizationapproaches,amortizationtermandsoon,theauthorpresentsthatwecanevaluatetheimpairmentofthegoodwilland“correct”theamortizationwhilegoodwillisamortizedaccordingtoFASBinAmericaandseveralcriterionsofcompanyaccountingstandards----Capitaldevaluedwhichisenactedrecentlyin2006ofChina.8Thelastpartisconcerningthethinkingofconsummatinggoodwillaccountingstandards.Itsbasicideaisthatgoodwillaccountingimprovementisdesignedaccordingtotheactuality.AsfarasChinaisconcerned,goodwillaccountingstandardsshouldbeconsummatedandseveralmeasuresmustbeimplementedasfollowsinordertoimproveinformationqualityactively:reasonablefairvalue,thedevelopmentofcapital-appraisedindustry,theimprovementofaccountinginformationqualityandtheconsummatingofcapitalmarket.Keywords:GoodwillGoodwillaccountingInternallygenerat