| 企业并购中商誉处理问题的探讨 |
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| 引用本文： | 李开圳.企业并购中商誉处理问题的探讨[J].科技情报开发与经济,2005,15(23):182-183. |
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| 作者姓名： | 李开圳 |
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| 作者单位： | 厦门市集美区财政局,福建,厦门,361021 |
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| 摘 要： | 在对现有的商誉会计理论体系中存在的缺陷进行剖析的基础上，就外购商誉的含义、确认、计量和摊销等会计问题提出一些改进建议，并将外购商誉和自创商誉联系起来，探讨了我国企业并购中有关商誉问题的处理方法。
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| 关 键 词： | 商誉处理 商誉会计 企业并购 外购商誉 自创商誉 |
| 文章编号： | 1005-6033（2005）23-0182-02 |
| 收稿时间： | 2005-11-05 |
| 修稿时间： | 2005年11月5日 |
Probe into the Problem of the Goodwill Treatment in Enterprises' Merging and Purchasing |
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| LI Kai-zhen.Probe into the Problem of the Goodwill Treatment in Enterprises'''' Merging and Purchasing[J].Sci-Tech Information Development & Economy,2005,15(23):182-183. |
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| Authors: | LI Kai-zhen |
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| Institution: | LI Kai-zhen |
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| Abstract: | Based on the analysis on the shortages existing in the current goodwill accounting theoretical system, this paper puts forward some improving suggestions on the accounting problems such as the meanings, validation, measurement and amortization of the externally-purchased goodwill, and connecting the externally-purchased goodwill with the self-created goodwill, probes into the methods for treating the problems related to the goodwill in Chinese enterprises' merging and purchasing. |
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| Keywords: | goodwill treatment goodwill accounting merging and purchasing of enterprise externally-purchased goodwill self-created goodwill |
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