复杂股权结构下合并商誉确认与初始计量问题研究  

Research on Initial Measurement of Purchased Goodwill in More Complex Groups

作　　者：冯卫东[1] 郑海英[2] 

机构地区：[1]北京交通大学经济管理学院,北京100044 [2]中央财经大学会计学院,北京100081

出　　处：《中央财经大学学报》2014年第3期69-74,共6页Journal of Central University of Finance & Economics

摘　　要：商誉存在于持续经营的企业之中,但将商誉确认为一项资产通常与企业合并相关。笔者以我国企业合并商誉会计的现状为切入点,在对企业合并商誉性质及其内涵进行梳理、研究的基础上,分析指出我国现行企业合并商誉会计存在的问题,特别是对复杂股权结构下企业合并商誉确认及计量存在的问题,相应地提出改进意见与建议,以提高会计信息的质量,为投资者、债权人和利益相关者决策服务。goodwill existed in any success business, but its recognition usually relate directly with business com- binations. This article begins with the outlining of currents development in goodwill acquired in business combination, then through further analysis of the nature and contents of goodwill acquired in business combination, pointing out the problems existed in recognition and initial measurement of goodwill acquired in business combination china, especially in step acquisition and complex group structure, and propose the relevant suggestions relating those prob- lems, so as to improve the quality of accounting information, better serve the preparers and users of financial statements.

关 键 词：复杂股权结构 合并商誉 确认与计量 

分 类 号：F231[经济管理—会计学]