摘 要
商誉是企业在收购其他公司时减少负债的一种方式，而商誉的会计处理方式存在一些问题，例如商誉计量方式的不确定性和商誉减值测试的主观性。本文重点探讨了这些问题，并提出了相应的解决对策。首先，建议建立合理的商誉计量方式，避免对企业账目的影响。其次，加强商誉减值测试的科学性，准确评估商誉的价值，避免商誉计提过高或过低。此外，加强内部控制，建立完善的会计制度，规范商誉的会计处理方式，是确保会计准确性和合规性的重要手段。本文的内容对于财务人员和企业管理者具有重要参考价值，特别是在制定商誉会计处理政策和内部控制措施时，应该充分考虑商誉会计处理存在的问题和对策，从而更好地管理企业的财务风险。
关键字：商誉；会计处理；资产
ABSTRACT
Goodwill is a way for companies to reduce their liabilities when acquiring other companies. However, there are some problems with the accounting treatment of goodwill, such as the uncertainty of the goodwill measurement method and the subjectivity of the goodwill impairment test. This paper focuses on these issues and proposes corresponding solutions. Firstly, it is suggested to establish a reasonable goodwill measurement method to avoid affecting the company's accounts. Secondly, it is necessary to strengthen the scientific nature of the goodwill impairment test, accurately evaluate the value of goodwill, and avoid overestimation or underestimation of goodwill. In addition, strengthening internal control, establishing a sound accounting system, and regulating the accounting treatment of goodwill are important measures to ensure accounting accuracy and compliance. The content of this paper is of great reference value to financial personnel and enterprise managers, especially when formulating policies for accounting treatment of goodwill and internal control measures, the problems and solutions of accounting treatment of goodwill should be fully considered, so as to better manage the financial risks of the enterprise.
Keywords: Goodwill; Accounting Treatment; Assets.
目 录
1 前言 1
1.1 研究背景 1
1.2 研究意义 2
2 相关理论和概念 3
2.1 商誉的含义、特点和评估方法 3
2.2 财务报告披露的原则 3
3 商誉会计处理问题的实证研究 5
3.1 商誉会计处理问题的影响因素分析 5
3.2 商誉会计处理问题的实证调查和分析 6
4 商誉会计处理问题的原因和影响 7
4.1 商誉会计处理问题的制度性原因 7
4.2 商誉会计处理问题的操作性原因 8
4.3 商誉会计处理问题的财务影响 10
5 商誉会计处理的对策和建议 11
5.1 完善商誉会计处理法律和制度 11
5.2 建立合理的商誉评估方法和程序 13
5.3 加强商誉财务报告披露和监管 13
结论 13
参考文献 13
致谢 13
商誉是企业在收购其他公司时减少负债的一种方式，而商誉的会计处理方式存在一些问题，例如商誉计量方式的不确定性和商誉减值测试的主观性。本文重点探讨了这些问题，并提出了相应的解决对策。首先，建议建立合理的商誉计量方式，避免对企业账目的影响。其次，加强商誉减值测试的科学性，准确评估商誉的价值，避免商誉计提过高或过低。此外，加强内部控制，建立完善的会计制度，规范商誉的会计处理方式，是确保会计准确性和合规性的重要手段。本文的内容对于财务人员和企业管理者具有重要参考价值，特别是在制定商誉会计处理政策和内部控制措施时，应该充分考虑商誉会计处理存在的问题和对策，从而更好地管理企业的财务风险。
关键字：商誉；会计处理；资产
ABSTRACT
Goodwill is a way for companies to reduce their liabilities when acquiring other companies. However, there are some problems with the accounting treatment of goodwill, such as the uncertainty of the goodwill measurement method and the subjectivity of the goodwill impairment test. This paper focuses on these issues and proposes corresponding solutions. Firstly, it is suggested to establish a reasonable goodwill measurement method to avoid affecting the company's accounts. Secondly, it is necessary to strengthen the scientific nature of the goodwill impairment test, accurately evaluate the value of goodwill, and avoid overestimation or underestimation of goodwill. In addition, strengthening internal control, establishing a sound accounting system, and regulating the accounting treatment of goodwill are important measures to ensure accounting accuracy and compliance. The content of this paper is of great reference value to financial personnel and enterprise managers, especially when formulating policies for accounting treatment of goodwill and internal control measures, the problems and solutions of accounting treatment of goodwill should be fully considered, so as to better manage the financial risks of the enterprise.
Keywords: Goodwill; Accounting Treatment; Assets.
目 录
1 前言 1
1.1 研究背景 1
1.2 研究意义 2
2 相关理论和概念 3
2.1 商誉的含义、特点和评估方法 3
2.2 财务报告披露的原则 3
3 商誉会计处理问题的实证研究 5
3.1 商誉会计处理问题的影响因素分析 5
3.2 商誉会计处理问题的实证调查和分析 6
4 商誉会计处理问题的原因和影响 7
4.1 商誉会计处理问题的制度性原因 7
4.2 商誉会计处理问题的操作性原因 8
4.3 商誉会计处理问题的财务影响 10
5 商誉会计处理的对策和建议 11
5.1 完善商誉会计处理法律和制度 11
5.2 建立合理的商誉评估方法和程序 13
5.3 加强商誉财务报告披露和监管 13
结论 13
参考文献 13
致谢 13
