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[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···...
