自创商誉、外购商誉和负商誉辨析

自创商誉、外购商誉和负商誉与特定的会计主体相联系,自创商誉是对任何一主体而言的,而外购商誉和负商誉是伴随并购行为产生的,是就实施并购的企业而言的。对于任何一个会计主体,如果没有实施并购行为,它只可能拥有自创商誉,只有在实施并购行为时,才可能产生外购商誉或负商誉。目前,真正意义上的商誉(即自创商誉)尚未纳入财务会计系统的反映对象,通过会计报表确认的商誉本质上只是企业正的合并价差,即外购商誉。

Discrimination of Internally Generated Goodwill, Externally Purchased Goodwill and Negative Goodwill

Internally generated goodwill, externally purchased goodwill and negative goodwill should be related to a particular accounting entity. Internally generated goodwill is meant for any accounting entity, while externally purchased goodwill and negative goodwill only rise in the behavior of business acquisition, both of them are related to the acquiring enterprise. For any accounting entity, it possesses only internally generated goodwill if it does not engage in business acquisition, and it possesses externally purchased goodwill or negative goodwill only in business acquisition. At present, goodwill in the real sense (internally generated goodwill) has still not been accepted as a reflection object of the financial accounting system. The goodwill confirmed by accounting statement is but in nature the enterprise's purchase premium, i.e. externally purchased goodwill.