知识经济下商誉会计处理的创新

• 作 者: 孙玉环
• 机 构: 天津财经学院
• 出 处: 财金贸易
• 发表日期: 2004年期
• 关键词: 自创商誉 商誉会计 外购商誉 知识经济 超额盈利 逐年重估法 摊销 帐面价值 稳健性原则 盈利能力

本文对商誉的会计处理问题重新进行了思考，认为在知识经济环境下自创商誉应确认入帐。而且，在确认自创商誉的前提下，如果在合并中仍有差额产生，则此差额不再是外购商誉，而应看作是合并后系统整体效益提高的价值。对于确认入帐后的商誉，不应系统摊销，而应逐年重估。 　　

This article reconsider the problem of accounting treatment of goodwill, and think that self-made goodwill should be recorded in the knowledge-based economy. Moreover, on the premise of recognizing self-made goodwill, if the balance still exists in the merger, the difference will no longer be purchased goodwill, but should be regarded as the value of the overall system efficiency after the merger. Goodwill for the post-recorded confirmation should not be systematically amortized, but should be revalued annually.