关于商誉相关问题的探讨.doc

关于商誉相关问题的探讨 摘 要 商誉是企业的一种无形价值，通常指企业由于所处的地理位置优越，或由于信誉好而获得客户的信任，或由于组织得当，生产经营效益高，或由于技术先进，把握了生产诀窍等原因而形成的无形价值。这种无形价值具体表现在该企业的获利能力超过了一般企业的获利水平，即具有超过正常投资酬率的信誉和能力。随着经济的不断发展，企业间竞争的加剧，商誉作为一项无形资源，引起人们的高度关注。商誉的会计处理引起了人们的重视。2006年新企业会计准则对有关商誉的会计处理进行了较大的改革，进行了一些较合理的修改，但尚有一些问题需要进一步讨论。所以本文主要就商誉的概念、来源、发展、构成要素及其确认、摊销进行了阐述。 关键词：商誉；概述；确认；摊销 Abstract Goodwill is an intangible value of companies, usually refers their geographical location is superior, or because of good reputation gained the trust of customers, or as well organized, effective production and operation, or due to advanced technology and production know-how to grasp reasons such as the formation of intangible value. This intangible value of the specific performance of the companys profitability over the general level of corporate profits, which have more than the normal rate of investment in the credibility and ability to pay. With the continuous economic development, increased competition among enterprises, goodwill as an intangible resources, a cause for great concern. Accounting for goodwill aroused attention. In 2006 the new accounting standards on the accounting treatment of goodwill for a larger reform, carried out some reasonable modifications, but there are a number of issues need further discussion. Are recognized on the goodwill, amortization and impairment and other issues are discussed to help the development of goodwill accounting. This study mainly on the goodwill accounting purposes the nature of meaning and goodwill, and recognition elements, amortization, and described the current situation of international and domestic. Key words: goodwill; character; elements; confirmation; amortization 目 录 摘 要 ………………………………………………………………………………………Ⅰ Abstract ……………………………………………………………………………………Ⅱ 引 言 ………………………………………………………………………………………1 一、商誉的概述 ……………………………………………………………………………1 1、商誉的概念 ……………………………………………………………………………1 2、商誉的起源及发展 ……………………………………………………………………1 3、商誉的构成要素 ………………………………………………………………………2 二、商誉的确认 …………………………………………………………………………