浅谈商誉会计

中山大学新华学院本科毕业论文（设计）浅谈商誉会计林晓洁浅谈商誉会计[论文摘要]：知识经济时代，企业间的竞争是人才的竞争、是知识的竞争、是商誉的竞争。商誉是在企业合并中产生的不具有实物形态的资产。目前商誉会计还没有完善的会计核算体系，如何对商誉进行科学的确认、计量和记录一直是会计界研究的焦点和难点。加强商誉会计理论的研究和探讨，对于规范和统一会计实务，提高会计信息质量具有重要意义。2006年2月财政部颁布新的企业会计准则（以下简称新准则），再次对我国商誉会计处理作了进一步完善。本文从商誉的概念出发，探讨了新准则下的商誉会计理论，并对其存在的问题进行了分析，而后对自创商誉的会计处理提出了相关建议。[关键词]：企业会计准则；商誉；外购商誉；自创商誉中山大学新华学院本科毕业论文（设计）浅谈商誉会计林晓洁[abstract]：Theeraofknowledgeeconomy,inter-firmcompetitioniscompetitionoftalent,knowledgeofcompetition,goodwillcompetition.Goodwillinabusinesscombinationaregenerateddonothavethephysicalformofassets.Atpresent,theaccountingofgoodwillhasnotimprovedaccountingsystem,howthescientificreputationoftherecognition,measurementandrecordingoftheaccountingprofessionhasbeenthefocusofthestudyanddifficulties.Tostrengthenthegoodwillaccountingtheorytostudyandexplore,fortheharmonizationofaccountingnormsandpractices,toimprovethequalityofaccountinginformationisimportant.MinistryofFinanceinFebruary2006thepromulgationofthenewAccountingStandardforBusinessEnterprises(callnewstandardasfollows),againtoourcountryreputationaccountancy'sprocessingmadefurtherperfect.Inthispaper,startingfromtheconceptofgoodwill,underthenewguidelinesofthegoodwillaccountingtheoryanditsproblemsareanalyzed,andthentocreatetheirownaccountingtreatmentofgoodwillrelatedtotherecommendationsputforward.[Keywords]:Thebusinessenterpriseaccountancy'sstandard；Goodwill；Purchasedgoodwill；Goodwillcreated中山大学新华学院本科毕业论文（设计）浅谈商誉会计林晓洁目录引言···································································1一商誉概述···························································1(一)商誉的概念及分类···················································1(二)商誉性质的认识·····················································2二商誉会计理论·······················································2(一)商誉的确认·························································2(二)商誉的计量·························································4(三)商誉的后续处理·····················································41商誉的系统摊销························································42商誉的减值处理问题····················································5(四)商誉的披露·························································51我国自创商誉的披露····················································52我国外购商誉的披露····················································5(五)新准则中商誉会计的特点·············································61自创商誉不予确认为资产················································62按合并类型处理外购商誉················································6三商誉会计存在的问题················································7(一)新准则对外购商誉确认的规定不尽符合其含义···························71商誉产生的条件························································72外购商誉追述于自创商誉················································7(二)新准则中商誉的计量方法不够准确·····································7四自创商誉会计创新研究·············································8(一)自创商誉的确认问题·················································9(二)自创商誉的计量问题················································10(三)自创商誉的账务处理················································11结论··································································12注释···································································13中山大学新华学院本科毕业论文（设计）浅谈商誉会计林晓洁参考文献······························································13致谢···································································14中山大学新华学院本科毕业论文（设计）浅谈商誉会计林晓洁1引言2000年美国在线以高出市价1300亿美元的价格并购了时代华纳，成为人类经济发展史上最大的并购案，虽然15个月后，随着互联网泡沫的破灭，使这桩企业史上最大规模的并购案的结果可能变成一加一小于二，但它却再一次将人们的目光引向了“商誉”这个强烈影响着市场变化的热点问题。虽然商誉作为企业无形的资产具有不可辨认的特征，但国内外大大小小的企业并购案已经证明了商誉的存在是毋庸置疑的，在经济全球化的发展态势下，其对企业及市场运营的影响也将越来越广泛和深远。可以预见在知识经济时代，以商誉为核心的无形的资产在市场竞争中所起的作用将会大大超过有形资产，成为决定市场竞争成败的关键因素。加入世贸组织以后，我国企业已经在各个行业与国外企业全面展开竞争，中国如何建立完善自己的商誉体系、加强商誉的会计处理，是中国现阶段一个亟待解决的课题。一商誉概述(一)商誉的概念及分类商誉一词最早出现于16世纪中后期，英国会计学家Leake在“CommercialGoodwill”一文中对商誉做了最早的记述。初期商誉指企业在从事经营活动中所取得的一切有利条件。在1901年英国的税收专员案中，法院将商誉定义为“形成习惯吸引入的力量”、“企业的良好名声、声誉和往来关系带来的优势。”19世纪末，英国一学者将商誉定义为“一个企业由于其顾客所持的好感并可能继续光顾和支持而得到的利益和好处”。这个概念在当时很具代表性，即认为商誉是指业主与顾客之间的友好关系。在20世纪，商誉进一步演变为导致超额利润的一切因素。可见，随着时间的推移，生产的发展，科技的进步，人们对商誉的认识有了更深入的了解。现在对商誉的一般定义为：商誉通常是指一个企业由于所处的地理位置优越，或由于信誉好而获得了客户的信任，或由于组织得当、生产经营效益高，或由于技术先进、掌握了生产诀窍等原因而形成的无形价值，是企业能拥有或控制的、能够为企业带来未来超中山大学新华学院本科毕业论文（设计）浅谈商誉会计林晓洁2额经济利益的潜在经济价值，这种无形价值具体表现在该企业的获利水平超过了一般企业的获利水平。商誉按其形成来源不同，分为自创商誉和合并商誉。自创商誉是企业在生产经营过程中自己创立和逐渐积累起来的能为企业带来超额利润的经济资源。合并商誉也称外购商誉，是企业在合并过程中形成的，由并购企业支付的价款，与被购买方各项可辨认资产、负债公允价值之间的差额。如果合并商誉确认时的差额为正即形成正商誉；如果合并商誉确认时的差额为负即形成负商誉。（二）商誉性质的认识会计界对商誉的认识是从其性质入手的，中外学者关于商誉性质较有影响力的认识主要有以下几种：①1.对企业具有好感的价值：认为商誉产生于融洽的商业关系、企业同雇员的良好关系、以及顾客对企业的好感，这种好感可能起因于企业所拥有的优越的地理位置、良好的口碑、独佔特权和管理有方等，并认为反映商誉的总的价值是不能通过加总來取得的，它是所有对企业好感价值的综合体。2.超额盈利的现值：认为商誉是企业未来超额盈利能力的反映，从计量角度而言，商誉可假定为预期未来收益超过正常收益部分的贴现值。3.一个总计价帐户：倾向于将商誉作为一个总计价帐户，而不将其视为一项资产，认为商誉是企业的总价值与总资产公允价值间的差额，代表有形资产和某些无形资产的未分配成本。我們可以发现各种观点都有几个共同之处：（1）都认为商誉是企业现有和潜在资产、资源带来的；（2）难于将商誉合理分配至企业现存的各项可辨认资产或各种资源中，或者说无法确切区分量化商誉的产生动因，因此只能采取“一篮子确认”的方法，将其全部归入一个项目——商誉中。（归纳法）二商誉会计理论（一）商誉的确认中山大学新华学院本科毕业论文（设计）浅谈商誉会计林晓洁3在商誉会计理论问题中，讨论最为激烈持续时间最为长久的是商誉确认的问题。由于确认是计量、记录、报告的前提与基础，有关商誉会计处理的很多问题是由确认问题引起的。因此，商誉的确认是极其重要的。首先是自创商誉的确认。虽然大多数人承认自创商誉的存在，但各国会计准则都没有明确的规定。国际会