商誉会计框架体系的经济学范式批判和重构  

Criticism and Reconstruction of Economic Paradigm in the Framework and System of Goodwill Accounting

作　　者：杨雄胜[1] 周晓宇 YANG Xiongsheng;ZHOU Xiaoyu(Research Institute of Accounting and Finance,Nanjing University,Nanjing 210093;Department of Accounting,Nanjing University,Nanjing 210093)

机构地区：[1]南京大学会计与财务研究院,南京210093 [2]南京大学会计学系,南京210093

出　　处：《南京师大学报（社会科学版）》2024年第3期112-122,共11页Journal of Nanjing Normal University(Social Science Edition)

摘　　要：巨额商誉减值的乱象一直是资本市场的一大顽疾,商誉会计的自省和重塑箭在弦上,刻不容缓。以马克思主义的簿记理论作为评判标准,商誉会计实务表现为“过程的失控”和“观念的偏离”两大职能失位,其背后以自由主义为核心的经济理论范式已不再适用且亟待更新。相较而言,制度主义的诸多观点更符合“商誉”存在的本质要求,依此提出的“预期资产组”或成为商誉会计新框架和体系的突破口。The issue of massive goodwill impairments has long been a persistent problem in capital mar-kets,necessitating an urgent introspection and reshaping of goodwill accounting.Using the Marxist bookkeeping theory as the evaluation standard,we have found that goodwill accounting practice is characterized by the following two functional failures:""loss of process control"and"conceptual devia-tion".The underlying economic theory paradigm,centered on liberalism,is no longer applicable and urgently needs updating.In contrast,many views from institutionalism better align with the essential requirements of"goodwill"existence.Based on this,the proposed"expected asset group""may be-come a breakthrough point for improving the new framework and system of goodwill accounting.

关 键 词：商誉会计 经济学批判 制度主义 预期资产组 

分 类 号：F275[经济管理—企业管理]