商誉计量及财务处理浅析

在经济全球一体化的背景下,并购行为遍布世界各地,并购企业作为自身扩张的一种手段。因而并购前提下商誉及其计量问题将面临重大的挑战和机遇,如何迎接这种挑战和把握这种机遇将是业界探讨的主要课题。从商誉定义入手,分析商誉的性质,对企业自创商誉和外购商誉的会计处理及计量问题进行探讨,并从系统论的角度论述商誉是“企业资产整体协同”的观点。

On the Measurement of Commercial Reputation and Fiscal Treatment

With the globalization of economy,merger & acquisition is getting more and more popular,and is becoming a major way of the outspread of the enterprises.How to keep and measure the commercial reputation is a challenge and also a good opportunity,which is also the theme of discussing in accounting field.Starting from the definition of commercial reputation,this article analyzes its characteristics,discusses the accounting treatment and measurement of self-created and bought commercial reputation,and puts forward that commercial reputation is "holistic unity of enterprises' assets".