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1、.河北經(jīng)貿(mào)大學(xué)畢業(yè)論文論我國(guó)商譽(yù)會(huì)計(jì)存在的問(wèn)題及改進(jìn)措施專(zhuān)業(yè)名稱：會(huì)計(jì)學(xué)班級(jí)：201203學(xué)生姓名：白云指導(dǎo)教師：百合完成時(shí)間：2016年4月...摘要縱觀2015年，各行各業(yè)的合并大潮來(lái)勢(shì)洶洶，不論是根基深厚的國(guó)企還是朝氣蓬勃的互聯(lián)網(wǎng)新興企業(yè)都參與其中。在并購(gòu)活動(dòng)中占舉足輕重的商譽(yù)便成為了會(huì)計(jì)界關(guān)注的焦點(diǎn)問(wèn)題。本文的基本研究?jī)?nèi)容是：從我國(guó)商譽(yù)會(huì)計(jì)的發(fā)展現(xiàn)狀和存在的問(wèn)題入手，并對(duì)其存在的問(wèn)題進(jìn)行深入分析，發(fā)現(xiàn)了商譽(yù)的初始確認(rèn)受購(gòu)買(mǎi)日影響，商譽(yù)的初始公允價(jià)值計(jì)量不準(zhǔn)確，商譽(yù)的后續(xù)減值計(jì)量存在操作漏洞和商譽(yù)的后續(xù)減值披露不到位等問(wèn)題，這些問(wèn)題嚴(yán)重阻礙了商譽(yù)的發(fā)展。本文的基本研究方法：文獻(xiàn)
2、法，描述法，經(jīng)驗(yàn)總結(jié)法和系統(tǒng)科學(xué)法等。并創(chuàng)造性地使用了信息研究法，利用互聯(lián)網(wǎng)數(shù)據(jù)對(duì)商譽(yù)進(jìn)行更深一層的信息研究。本文的研究成果：針對(duì)商譽(yù)會(huì)計(jì)問(wèn)題的成因進(jìn)行了細(xì)致的探討，并相應(yīng)地提出了有效性的改進(jìn)措施，例如：完善商譽(yù)的購(gòu)買(mǎi)日規(guī)定，提高從業(yè)人員素質(zhì)和職業(yè)能力，完善商譽(yù)信息披露制度，促進(jìn)中國(guó)商譽(yù)準(zhǔn)則與國(guó)際準(zhǔn)則接軌等。本文研究的實(shí)際意義：本文立足于合并浪潮的大環(huán)境下，按照2006年新會(huì)計(jì)準(zhǔn)則要求，結(jié)合中國(guó)企業(yè)的實(shí)際發(fā)展現(xiàn)狀，通過(guò)對(duì)商譽(yù)會(huì)計(jì)現(xiàn)存問(wèn)題的成因分析，尋求適合我國(guó)基本國(guó)情的商譽(yù)會(huì)計(jì)的確認(rèn)和計(jì)量方式。相信通過(guò)對(duì)商譽(yù)會(huì)計(jì)的研究可以豐富我國(guó)會(huì)計(jì)準(zhǔn)則的內(nèi)容，滿足會(huì)計(jì)信息使用者的需要，增強(qiáng)我國(guó)企業(yè)
3、的國(guó)際競(jìng)爭(zhēng)力。關(guān)鍵詞：商譽(yù)會(huì)計(jì)；減值測(cè)試；信息披露...AbstractThroughouttheyear2015,menacingthemergertideofallwalksoflife,whetheritisthedeeprootsofthestate-ownedenterprisesstillfullofvigorandvitalityoftheemergingInternetcompaniesareinvolved.Holdthebalanceofgoodwillinmergersandacquisitionshavebecomethefocusofattentionoft
4、heaccountingproblems.Thebasicresearchcontentofthisthesisis:startfromthedevelopmentstatusandexistingproblemsofgoodwillaccountinginChina,andtotheexistingproblemsofin-depthanalysis,foundthegoodwilloftheinitialconfirmation,purchasedby,thegoodwilloftheinitialfairvaluemeasurementisnotaccurate,thegood
5、willofthesubsequentreductionvaluemeasurementofoperationalvulnerabilitiesandgoodwillofthesubsequentimpairmentofdisclosureisnotinplaceandsoon.Theseproblemsseriouslyhinderthedevelopmentofgoodwill.Thebasicresearchmethodofthisthesis:literaturemethod,descriptionmethod,experiencemethodandsystemscience
6、methodetc..Andthecreativeuseofinformationresearch,informationonadeeperlevelofgoodwillbyInternetdata.Theresearchresultsofthispaper:causesfortheproblemsofgoodwillaccountingweredetaileddiscussion,andputsforwardcorrespondingmeasurestoimprovetheeffectiveness.Forexample:Perfectionofgoodwilldateofpurc
7、haseoftheprovisions,toimprovestaffqualityandprofessionalability,perfectionofgoodwillinformationdisclosuresystem,promoteChina'sgoodwillstandardsinlinewithinternationalstandards.Thepracticalsignificanceofthispaper:inthispaper,basedo
