【摘要】：由于不同的經(jīng)濟制度背景,中美兩國對企業(yè)商譽的會計處理存在較大差異,也體現(xiàn)出我國在商譽會計處理方面需要不斷改進與優(yōu)化。文章從商譽的初始計量、后續(xù)計量和信息披露三個角度,對中美兩國商譽相關(guān)會計準則進行比對分析,并通過對仲量聯(lián)行和世聯(lián)行具體案例的深入研究,探明了中美兩國對企業(yè)商譽的不同處理方式。最后,從商譽的初始計量、后續(xù)計量以及制度環(huán)境等層面進行多層次的差異總結(jié)和原因分析,并提出了相應(yīng)的對策建議,以期促進我國企業(yè)商譽會計處理方法的改善和會計準則體系的進一步完善。
[Abstract]:Because of the different economic system background, China and the United States have a great difference in the accounting treatment of the business reputation of the enterprises, and also reflect the need for continuous improvement and optimization in the accounting treatment of goodwill. Based on the initial measurement of goodwill, the follow-up measurement and the information disclosure, the paper analyzes the relevant accounting standards of the goodwill between China and the United States, and explores the different ways of dealing with the business reputation between China and the United States through the deep study of the specific case of the secondary and the world. At last, the multi-level difference summary and reason analysis are made from the initial measurement, the follow-up measurement and the system environment of the goodwill, and the corresponding countermeasures are put forward, with a view to promoting the improvement of the business reputation accounting treatment and the further improvement of the accounting standard system in our country.
【作者單位】： 成都文理學(xué)院;
【分類號】：F275

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