关于商誉的会计思考

商誉是现代企业一种重要的无形资产,随着当今企业资源构成、经营理念、管理模式和组织结构的变化,商誉在企业全部资产中所发挥的重要作用在不断加强,越来越引起企业内外部有关人员的重视。但由于商誉是所谓“最无形”的无形资产,其会计处理至今仍是会计理论与实务中的一大难题。购买商誉与企业的合并收购行为密切相关,更是商誉讨论中的热点。本文从分析购买商誉的概念及其构成要素出发,系统揭示其确认、计量、摊销等方面的会计处理问题,并对相关会计理论课题进行思考。

Accounting Thinking on Commercial Credit

Commercial credit is regarded as a kind of important but invisible property in modern enterprises.With the change of many factors including resources compositions,operating ideas,management modes and organization forms,commercial credit is now playing a more important part in the entire assets and drawing increasingly attention from the very people in and out of the enterprises.However,as commercial credit is the so-called most invisible property,the accounting handling of it has been one of the most difficult problems in the accounting theory as well as practice so far.Purchasing commercial credit is closely related to the action of enterprises' collection,which is a heated point in the discussion of the commercial credit.Starting from the analysis of the concept of purchasing commercial credit and its composing factors,the thesis reveals accounting problems in such areas as affirmation,calculation and marketing,and discusses theories on related accounting subjects.