商譽(yù)的會(huì)計(jì)思考畢業(yè)論文

1、摘要隨著我國(guó)企業(yè)的發(fā)展、改革、并購(gòu)、資產(chǎn)重組和股份合作等經(jīng)紀(jì)業(yè)務(wù)的不斷發(fā)展，在資產(chǎn)評(píng)估中關(guān)于企業(yè)商譽(yù)的確認(rèn)和計(jì)量以及負(fù)商譽(yù)等問(wèn)題，已成為企業(yè)和學(xué)術(shù)界所關(guān)注的焦點(diǎn)問(wèn)題。因此，本課題通過(guò)對(duì)商譽(yù)會(huì)計(jì)的理論思考和實(shí)踐應(yīng)用問(wèn)題的研究，加深對(duì)商譽(yù)的理解，以便適應(yīng)新的經(jīng)濟(jì)發(fā)展形勢(shì)的需求，為企業(yè)進(jìn)一步培養(yǎng)以商譽(yù)為主要構(gòu)成要素的核心競(jìng)爭(zhēng)力提供幫助，提高企業(yè)的市場(chǎng)競(jìng)爭(zhēng)力。通過(guò)對(duì)我國(guó)商譽(yù)會(huì)計(jì)發(fā)展現(xiàn)狀及企業(yè)商譽(yù)會(huì)計(jì)運(yùn)用的實(shí)例中分析，進(jìn)一步揭示了我國(guó)目前商譽(yù)會(huì)計(jì)

2、實(shí)際處理中存在的問(wèn)題，為其完善與發(fā)展提供更好的思路和建議。本文從對(duì)商譽(yù)性質(zhì)，定義分析理解的基礎(chǔ)上，從商譽(yù)的會(huì)計(jì)確認(rèn)與計(jì)量，外購(gòu)商譽(yù)、自創(chuàng)商譽(yù)三個(gè)部分來(lái)分析了有關(guān)商譽(yù)的會(huì)計(jì)思考，采用理論與實(shí)際相結(jié)合的方法，從處理商譽(yù)會(huì)計(jì)相關(guān)問(wèn)題的重要觀(guān)點(diǎn)上，對(duì)商譽(yù)會(huì)計(jì)進(jìn)行分析。根據(jù)商譽(yù)會(huì)計(jì)的研究理論以及結(jié)合我國(guó)商譽(yù)會(huì)計(jì)研究現(xiàn)狀，提出了商譽(yù)會(huì)計(jì)這一主題需要深入研究與值得思考的若干問(wèn)題，而商譽(yù)作為企業(yè)一項(xiàng)特殊資產(chǎn)，其價(jià)值的確定對(duì)會(huì)計(jì)信息使用者來(lái)說(shuō)，有著至關(guān)重

3、要的作用。商譽(yù)會(huì)計(jì)有助于企業(yè)更加合理的利用資源。合并企業(yè)可以利用企業(yè)形象、銷(xiāo)售渠道等方面的商譽(yù)去合并其他企業(yè)，使企業(yè)資源得到有效的配置。關(guān)鍵詞關(guān)鍵詞：商譽(yù)會(huì)計(jì)；會(huì)計(jì)確認(rèn)；自創(chuàng)商譽(yù)；負(fù)商譽(yù)目錄摘要...........................................................................................................................

4、..........IAbstract......................................................................................................................................II第1章引言............................................................

5、...................................................................11.1本課題研究的目的及意義..........................................................................................11.1.1本課題研究的目的..................................

6、..........................................................11.1.2本課題研究的意義............................................................................................11.2商譽(yù)會(huì)計(jì)的國(guó)外現(xiàn)狀及發(fā)展趨勢(shì)......................................

7、......................................21.3商譽(yù)會(huì)計(jì)的國(guó)內(nèi)現(xiàn)狀及發(fā)展趨勢(shì)............................................................................2第2章商譽(yù)會(huì)計(jì)的構(gòu)成要素、特點(diǎn)及性質(zhì).....................................................................

8、....42.1商譽(yù)會(huì)計(jì)的定義及本質(zhì)............................................................................................42.1.1商譽(yù)會(huì)計(jì)的定義................................................................................................4

9、2.1.2商譽(yù)會(huì)計(jì)的本質(zhì)................................................................................................42.2商譽(yù)會(huì)計(jì)的特點(diǎn)及構(gòu)成要素....................................................................................42.2.1商譽(yù)會(huì)計(jì)的特

10、點(diǎn)................................................................................................42.2.2商譽(yù)會(huì)計(jì)的構(gòu)成要素........................................................................................52.3商譽(yù)會(huì)計(jì)存在的問(wèn)題.......

11、.........................................................................................52.3.1商譽(yù)的攤銷(xiāo)問(wèn)題................................................................................................52.3.2商譽(yù)會(huì)計(jì)信息披露........

12、....................................................................................62.3.3商譽(yù)減值處理問(wèn)題............................................................................................6第3章商譽(yù)的會(huì)計(jì)確認(rèn)及會(huì)計(jì)處理..............

13、.......................................................................83.1商譽(yù)的會(huì)計(jì)確認(rèn)與計(jì)量............................................................................................83.1.1商譽(yù)的會(huì)計(jì)確認(rèn)..............................

14、..................................................................83.1.2對(duì)于自創(chuàng)商譽(yù)及外購(gòu)商譽(yù)的確認(rèn)....................................................................93.1.3商譽(yù)的會(huì)計(jì)計(jì)量.....................................................

15、.........................................103.2商譽(yù)的會(huì)計(jì)處理......................................................................................................113.2.1自創(chuàng)商譽(yù)的會(huì)計(jì)處理.................................................

16、.....................................113.2.2外購(gòu)負(fù)商譽(yù)的會(huì)計(jì)處理..................................................................................133.3.3商譽(yù)確認(rèn)后的會(huì)計(jì)處理...................................................................