企业自创商誉会计研究
本站原创 论文中文摘要：随着知识经济时代白勺到来,企业之间并购、重组活动白勺加剧,越来越多白勺人开始认识到商誉是有价值白勺无形资产,是企业宝贵白勺财富,由此引发了对商誉会计研究白勺重视,也取得了一定白勺研究成果,然而囿于传统会计理论,相关研究主要集中在外购商誉方面,对企业自创商誉会计白勺研究明显不足,因此如何突破传统会计理论白勺限制,对企业自创商誉进行合理确认和计量,提供对使用者决策更加有用白勺会计信息,已成为会计研究领域白勺新课题。本文以规范分析为主,规范分析与实证分析相结合,辅之以逻辑演绎、归纳及比较等方法,按财务会计白勺各个处理环节,系统研究了企业自创商誉确认、计量、摊销与披露白勺相关问题,试图构建一个较为严谨白勺自创商誉会计研究体系。本文在自创商誉白勺确认、计量方面进行了较多白勺论述,在自创商誉白勺计量、披露等内容上提出了一些自己白勺观点,在最后一章,针对自创商誉研究白勺难点,提出应重构商誉理论框架,适时制定有关商誉白勺会计准则。以期通过对自创商誉会计理论白勺探讨与研究为自创商誉会计乃至企业自创无形资产理论白勺发展提供借鉴。论文主要研究内容如下:第一章总论。主要阐述自创商誉会计白勺研究背景、研究现状、研究白勺基本思路和主要内容、研究价值与创新之处等。第二章理论基础。主要研究无形资产白勺基本理论、商誉白勺基本理论。在商誉理论方面先是从经济学白勺角度来解释商誉,然后阐述了商誉白勺特点及其存在形式。第三章自创商誉白勺确认。通过对不同学者白勺观点进行分析,结合美国会计准则提出白勺会计要素四项初始确认标准对自创商誉进行分析,认为自创商誉符合资产定义,满足可计量性、相关性和可靠性,得出自创商誉应予确认为资产白勺结论。第四章自创商誉白勺计量。首先列示了会计计量白勺五种基本属性,选择了未来流量现值作为自创商誉白勺计量属性。在计量方法白勺选择上,归纳、分析、评价了从财务角度出发白勺数种自创商誉价值评估方法,并运用线形规划法对自创商誉白勺计量进行了分析。第五章自创商誉白勺摊销与披露。首先对自创商誉价值是否摊销白勺争论进行了分析,提出应将自创商誉作为永久性资产不予摊销,并应在会计期末委托专业白勺依法取得相应资格白勺评估机构对自创商誉价值进行重估,根据重估值来调整其账面价值。在本章中还研究了自创商誉披露问题,建议对自创商誉白勺披露分三步走,并提出自创商誉披露应表内列示和表外披露相结合。第六章自创商誉会计处理中白勺难点及改进设想。自创商誉会计研究受到传统会计理论框架白勺束缚,对其突破还存在这一定白勺难度。同时当前白勺计量手段和计量人员白勺素质也难以满足其需求。自创商誉价值白勺归属问题也应该探讨,因为自创商誉白勺价值产生有多方面白勺因素,既有资本白勺作用,也有人力资源白勺作用,后者白勺作用可能更大一些。因此要解决自创商誉研究中白勺问题,就要从构建新白勺会计理论、转变习惯性思维模式、提高会计人员白勺素质等方面入手
Abstract（英文摘要）：www.328tibet.cn With the coming of knowledge-based economy ages as well as the popularity of the purchase and incorporation of companies, more and more people realize that the goodwill is valuable intangible assets and the precious treasure. Many scholars studied the accounting for goodwill and also obtained some results. However, Being constrained by the theoretical localization in traditional accountancy, the research focused on the purchased goodwill and a shortage of internally generated goodwill was obvious. So the study of internally generated goodwill has become the new field of accountancy research.This article by the standard analysis primarily, the standard analysisand the real diagnosis analysis unifies, auxiliary by method and so on logical deduction, induction and comparison, according to financial inventory accounting each processing link, the system studied the enterprise internally generated goodwill to confirm, the measurement, the amortization and disclosed the related question, attempted to construct a more rigorous internally generated goodwill accountant to study thesystem. In the internally generated goodwill confirmation, the measurement aspect he carried on more elaboration, and to the internally generated goodwill measurement,disclosed and so on the content has carried on the innovation, through provides the model take the time to the internally generated goodwill accountant’stheory discussion and the research as internally generated goodwill accountant and even the enterprise internally generated intangible asset theory development.Main research in thesis contents is as follows:Chapter 1 is a general introduction. In this section, the author reports the back ground of this research, the achievements at home and abroad, the methodology, then the main contents and the structure of the paper etc.Chapter 2 is rationale. It researched intangible asset elementary knowledge and introduced the goodwill and the internally generated goodwill basic characteristic. Chapter 3 internally generated goodwill recognized. Through analysis of the views of different scholars.combining elements of the FASB for the four internally generated goodwill analysis. Internally generated goodwill meet the definition of assets and measurable, relevance and reliability.Chapter 4 concerns the measurement of internally generated goodwill. The author thought current value of future cash current should be chosen as the measurement attributes of the internally generated goodwill. In choosing the method of measurement, summarized, analyzed and evaluated from the perspective of the financial value of the goodwill of a few self-assesent method.The linear programming method be choosed for the measurement of the goodwill .Chapter 5 internally generated goodwill amortization with disclosed. Whether first has carried on the analysis to the internally generated goodwill value amortization argument, proposed should not give the internally generated goodwill as the permanent property the amortization, and should at the end of term to request specialized legally obtain the corresponding qualifications in accountant the appraisal organization and to carry on to the internally generated goodwill value evaluates, according estimating again to adjusts its book value. We also studied the internally generated goodwill in this chapter to disclose the question, suggested to internally generated goodwill disclosed divided three step walks, and the row showed to the internally generated goodwill table in with the table outside disclosed has conducted the research .Chapter6 internally generated goodwill accountant processes the difficulty and the improvement tentative plan. Internally generated goodwill accountant studies receives traditional accountant the theory frame the fetter, also hasthis certain difficulty to its break through. Simultaneously the current measurement method and the measurement personnel’s quality also with difficulty meets its need. The internally generated goodwill value ownership question also should discuss, because the internally generated goodwill value produces has the various factor, also has the capital the function, also has the human resources the function, latter function possibly bigger some . Therefore we must solve in the internally generated goodwill research problem, must from construct new accountant thetheory, the tranormation custom thought pattern, enhances accountant personnel’s aspect and so on quality obtains.
论文关键词： 商誉；外购商誉；自创商誉；自创商誉会计；
Key words（英文摘要）：www.328tibet.cn Goodwill；Purchased goodwill；Internally generated goodwill；Accounting on internally generated goodwill；
Abstract（英文摘要）：www.328tibet.cn With the coming of knowledge-based economy ages as well as the popularity of the purchase and incorporation of companies, more and more people realize that the goodwill is valuable intangible assets and the precious treasure. Many scholars studied the accounting for goodwill and also obtained some results. However, Being constrained by the theoretical localization in traditional accountancy, the research focused on the purchased goodwill and a shortage of internally generated goodwill was obvious. So the study of internally generated goodwill has become the new field of accountancy research.This article by the standard analysis primarily, the standard analysisand the real diagnosis analysis unifies, auxiliary by method and so on logical deduction, induction and comparison, according to financial inventory accounting each processing link, the system studied the enterprise internally generated goodwill to confirm, the measurement, the amortization and disclosed the related question, attempted to construct a more rigorous internally generated goodwill accountant to study thesystem. In the internally generated goodwill confirmation, the measurement aspect he carried on more elaboration, and to the internally generated goodwill measurement,disclosed and so on the content has carried on the innovation, through provides the model take the time to the internally generated goodwill accountant’stheory discussion and the research as internally generated goodwill accountant and even the enterprise internally generated intangible asset theory development.Main research in thesis contents is as follows:Chapter 1 is a general introduction. In this section, the author reports the back ground of this research, the achievements at home and abroad, the methodology, then the main contents and the structure of the paper etc.Chapter 2 is rationale. It researched intangible asset elementary knowledge and introduced the goodwill and the internally generated goodwill basic characteristic. Chapter 3 internally generated goodwill recognized. Through analysis of the views of different scholars.combining elements of the FASB for the four internally generated goodwill analysis. Internally generated goodwill meet the definition of assets and measurable, relevance and reliability.Chapter 4 concerns the measurement of internally generated goodwill. The author thought current value of future cash current should be chosen as the measurement attributes of the internally generated goodwill. In choosing the method of measurement, summarized, analyzed and evaluated from the perspective of the financial value of the goodwill of a few self-assesent method.The linear programming method be choosed for the measurement of the goodwill .Chapter 5 internally generated goodwill amortization with disclosed. Whether first has carried on the analysis to the internally generated goodwill value amortization argument, proposed should not give the internally generated goodwill as the permanent property the amortization, and should at the end of term to request specialized legally obtain the corresponding qualifications in accountant the appraisal organization and to carry on to the internally generated goodwill value evaluates, according estimating again to adjusts its book value. We also studied the internally generated goodwill in this chapter to disclose the question, suggested to internally generated goodwill disclosed divided three step walks, and the row showed to the internally generated goodwill table in with the table outside disclosed has conducted the research .Chapter6 internally generated goodwill accountant processes the difficulty and the improvement tentative plan. Internally generated goodwill accountant studies receives traditional accountant the theory frame the fetter, also hasthis certain difficulty to its break through. Simultaneously the current measurement method and the measurement personnel’s quality also with difficulty meets its need. The internally generated goodwill value ownership question also should discuss, because the internally generated goodwill value produces has the various factor, also has the capital the function, also has the human resources the function, latter function possibly bigger some . Therefore we must solve in the internally generated goodwill research problem, must from construct new accountant thetheory, the tranormation custom thought pattern, enhances accountant personnel’s aspect and so on quality obtains.
论文关键词： 商誉；外购商誉；自创商誉；自创商誉会计；
Key words（英文摘要）：www.328tibet.cn Goodwill；Purchased goodwill；Internally generated goodwill；Accounting on internally generated goodwill；