合并价差和合并商誉的比较分析

商誉作为企业中最具获利潜力的一种无形资产，已越来越引起人们的重视。商誉分为自创商誉和合并商誉自创商誉的确认和计量在理论与实务上还存在争论，到目前为止，还没有一家企业对自创商誉加以确认入帐；而合并商誉的确认和计量已达到某种程度上的共识。合并商誉与合并报表中的合并价差项目不同，但它们之间也有一定的联系。自创商誉是合并商誉存在的基础，若对自创商誉加以确认的话，则合并商誉的确认、计量方法就更具合理性。

A Comparative Analysis of Consolidated Business Reputation and Combined Price Variance

Business reputation, an intangible asset of potential earnings power, is attracting more and more atteation. It can be divided into self produced business reputation and consolidated business reputation.The ratification and meterage of self produced business reputation is still in dispute in theory and practice. Until today, no enterprise has ratified self produced business reputation in bookkeeping entry. The ratification and meterage of consolidated business reputation is identical in some degree. It is different from combined price variance in combined financial statements, but they are related to some extent. As self produced business reputation is the base of consolidated business reputation, the ratification and meterage of the latter will be more reasonable if self produced business reputation can be ratified.