我国合并商誉会计问题的探讨

合并会计被誉为财务会计的四大难题之一,其中合并商誉及其会计处理问题又是其中的难点和热点。所谓合并商誉,是企业控股合并时,控股公司购买被控股公司的价格与被控股公司净资产公允价值的差额,通常也称为购买商誉。在企业合并中时,合并报表中要反映合并商誉,而对于如何处理合并商誉,各国会计界在理论上有不同的理解,在实务上也存在着很大的区别。文章从目前存在的合并商誉处理模式入手,通过分析我国合并商誉会计处理的现状,对合理处理合并商誉提出了自己的见解。

Discussion on Consolidating Goodwill Accountant of China

Consolidating accountant is one of the four big difficult problems,among which consolidating goodwill and its accountant disposal is the most difficult and hottest problem.The so-called consolidating goodwill is the difference between the price which the held company is purchased by the holding company and net assets fair and just value of the held company,usually it is called purchasing goodwill.The consolidating goodwill must be reflected in the consolidating report.But how to deal with the consolidating goodwill has the different understandings in theory different countries,and it has the very big difference in practice.This paper introduces the model of consolidating goodwill,and analyzes the consolidating accountant situation in China,then proposes some improvement measures.