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摘要 商誉会计从开始产生至今都是比较有争议的话题之一，近年来引起学术界的广泛关注。企业合并案不断出现，随之产生的商誉怎样规范和处理，急需有完善的准则和规范作指导。本文就商誉与企业合并的关系对商誉问题展开研究。 本文首先分析了商誉的概念，对其含义提出了看法。文章采用分析与比较的方法，对商誉的本质与构成因素所涉及的诸多观点进行评述，相应提出了自己的一些理解。其次，从商誉与企业合并的会计处理方法入手，结合新准则对非同一控制下控股合并和吸收合并产生的商誉做了简述，进行了分析，并对我国的合并商誉提出了改进措施。关键词：商誉,商誉会计,企业合并,会计处理 Abstract Goodwill accounting, which has always been one of most controversial issues since its emergence, has been a major concern in academia recently. With continuous cases of business acquisition, it is urgent to make standards and criterions to regulate and deal with the goodwill affairs. The thesis will do some research on the goodwill affairs with regard to the relationship between business acquisition and goodwill. Firstly, this paper analyses the definition of goodwill, giving opinions on its meaning. Adopting the method of analysis and comparison, the thesis gives some opinions according to the observation of the essence of goodwill and several opinions with regard to goodwills components. Secondly, proceeding from the method of accounting treatment of goodwill and business combination, this paper sketches and analyses the goodwill resulting from holding merger, which is not under the same control, and merger by absorption by the new standard. Moreover, it also suggests some improving measurements to the goodwill of our countrys business acquisition. Key words: goodwill ,goodwill accounting, business acquisition,accounting treatment 目录 1 1.1 引言……………………………………………………………………………………1 1.2 研究现状…………………………………………………………………………………1 2 商誉的基本会计理论………………………………………………………3 2.1 商誉的概念………………………………………………………………………………3 2.1.1 商誉的概念……………………………………………………………………………3 2.1.2 合并商誉的定义………………………………………………………………………3 2.2 商誉的本质及构成要素…………………………………………………………………4 2.2.1 商誉的本质……………………………………………………………………………4 2.2.2 商誉的构成要素………………………………………………………………………4 3 商誉的确认与计量……………………………………………………………………7 3.1 商誉的确认………………………………………………………………………………7 3.2 商誉的计量………………………………………………………………………………7 3.3 商誉的后期会计处理……………………………………………………………………8 3.3.1 商誉的摊销……………