关于负商誉的几点认识

商誉是现代企业一种重要的无形资产,其在企业全部资产中所发挥的重要作用在不断加强,越来越为企业内外部关系人所瞩目。但由于商誉所具有的特殊性质———它是所谓“最无形”的无形资产,其会计处理至今仍是会计理论与实务中的一大难题。笔者就商誉中“负商誉”的存在、计量和会计处理方法问题提出几点认识。

Thinks about Anti-reputation in Merger

Reputation, as an important incorporeal asset, plays increasingly significant role than the rest of assets in one corporation and is paid attention by the related parties. However, due to the special feature---it is the most incorporeal asset, handling it by the accounting method is so far difficult theoretically and practically. Therefore, the author introduces her views on its existence, measure and accounting handling.