透视全球并购浪潮中的商誉会计问题  

A New Perspective of the Goodwill with Accounting in the Global Merger Tide

作　　者：蒋基路[1] 林丹丹[1] 

机构地区：[1]广东外语外贸大学国际工商管理学院,广东广州510420

出　　处：《国际经贸探索》2003年第3期67-69,80,共4页International Economics and Trade Research

摘　　要：在波澜壮阔的全球并购浪潮中,并购时对商誉的会计处理成了所有并购企业普遍面对的问题。不少并购公司在现行政策(购买法)下所编制的合并报表极易夸大商誉的价值,且其后续计量亦存在诸多造假黑洞。文章试图突破近一个世纪以来固囿研究思想的商誉创始理论观点,从全新的角度来阐述商誉的实质,提出商誉没有外购,只有自创,并对商誉的计量及会计处理作出了一些设想。The paper, after pointing out the defects of the traditional theories on the goodvvill with accounting which result in abnor-mal dealing with the merger accounting reports, advances a new perspective of dealing with the goodvvill with accounting in the company-merging process. It argues that the goodwill of a company can only be created, not to be purchased over. The paper finally proposes some measures for goodwill and accounting.

关 键 词：全球并购 商誉 外围商誉 核心商誉 核心人力资源 

分 类 号：F740.45[经济管理—国际贸易]