关于企业合并产生的商誉问题研究

摘　要：上世纪90年代以来，随着国有企业现代制度的建立和企业产权制度改革的深化，企业资产重组市场风起云涌。企业通过并购重组，有利于企业的扩张和发展，有利于企业获得更多新的顾客和市场。企业合并已成为影响现代社会经济发展的重要因素，而每一起成功的收购活动往往会导致巨额的收购溢价，也就是商誉。本文从国内外商誉的定义与确认、商誉的会计核算、商誉减值问题等方面对商誉进行探讨与论述，理解商誉在社会经济生活中的重大作用，更好地为我们的决策提供服务。
关键词：国内外商誉；同一控制下合并的商誉计算；非同一控制下合并的商誉计算；商誉减值；负商誉

The Research of the Goodwill on Enterprise Merger

   Abstract：Since the last 90 century, the market of the Reorganization of enterprise assets expanded. Enterprise considered about merger. It was conducive to business expansion and development. It helps Enterprises to get more new customers and market. The merger became the most important factor for the development of modern economy. As all know, every successful acquisition activity result in huge Acquisition Premium——Goodwill. This essay explores the definition of the Goodwill, the accounting of the Goodwill and the Impairment of Goodwill. Explore and discuss the major role of Goodwill in social and economic activities. Goodwill will be better for our decision-making services.
Key words：the Goodwill at home and abroad; the Goodwill under the same control; the Goodwill not under the same control; impairment of Goodwill; Negative Goodwill 

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