企业负商誉的问题研究

企业负商誉的问题研究(11000字)
摘  要：当前，企业改制、并购、重组日益成为市场经济的热点之一，在并购过程中将由于各种原因导致商誉出现两种不同的结果：正商誉和负商誉。相对于正商誉来说，因为我国许多企业常以很低廉的价格出售并购，因此，研究负商誉在会计界更具有价值意义，使合并财务报表的有用性和真实性得到提高，使得市场资源得到更加合理的配置。本文首先从负商誉的定义和本质入手，了解国内外负商誉研究现状以及处理方法，并对负商誉的确认和计量进行深入的探讨，对其中存在的问题进行分析以及提出合理的建议。
关键词： 并购；负商誉；会计处理；计量

Study on the Problem of Negative Goodwill
Abstract: Currently, the business enterprise change the system, merger, reorganization become the important point of market economy. There are two different results caused by merger and acquisition: positive goodwill and negative goodwill. Compare to positive goodwill, many enterprises have been sold at the low price in China, so it is important to study the negative goodwill in the field of accounting. Studying negative goodwill can improve the useful of financial statements, make the efficiency of resources. Firstly, this paper researches the definition and essence of negative goodwill. Then we make the deep understand about the calculation of negative goodwill, and analysis the problems. At the end, we put forward the suggestion.