论商誉的会计核算

商誉是企业资产的重要组成部分,它能够增加企业产品的市场占有份额、增强企业的竞争能力和盈利能力。但我们在会计核算中对自创商誉采取不确认、不计量的方法,也不在会计报表中进行反映,这显然不符合会计核算的客观性原则、权责发生制原则、一贯性原则等。我们应该认识到这些缺陷,并在实际工作中加强对商誉的核算和反映。

On Goodwill in Business Accounting

Goodwill,an important part of business assets,can incr ease the market shares of products and strengthen the competitive power and prof itability of enterprises.Now in China,however,self-made goodwill has been defie d in the way of non-recognition and non-measurement in business accounting but fails to be reflected in the financial statement,which is not in accordance wit h the objective principle and the consistency principle of accounting.Therefore, this paper is to point out these deficiencies and to put forward some suggestion s on how to improve it in actual practice.