发布时间：2014-09-26 来源：人大经济论坛

目录 一、自创商誉的定义.................................7 二、自创商誉的形成因素.............................7 三、自创商誉的确认.................................8 （一）、对不确认自创商誉的剖析......................8 1、会计信息可靠性与相关性的权衡.....................8 2、适度运用稳健性原则...............................9 （二）、确认自创商誉的必要性........................10 1、核心竞争力涵盖了自创商誉的内容...................10 2、核心竞争力是自创商誉的具体化.....................11 3、核心竞争力是自创商誉的价值结晶...................12 （三）、确认自创商誉的现实性........................13 1、上市公司外部对自创商誉信息确认的需求.............13 2、上市公司内部对自创商誉信息确认的计划.............16 （四）、自创商誉的确认..............................20 四、自创商誉的计量.................................20 五、结论..........................................23 文献综述..........................................24 参考文献.........................................34 致谢.............................................36 摘 要 新准则规定：企业自创商誉以及内部产生的品牌、报刊名等，因其成本无法明确区分，不应当确认为无形资产。“商誉”一词很早就已提出，新准则对外购商誉予以确认，而对自创商誉不予确认，这主要是基于可靠性和稳健性的考虑。但随着知识经济的到来，商誉特别是自创商誉在企业资产中的比重越来越大，确认与计量自创商誉无论从促进会计理论发展，还是从提高会计信息质量，提高会计实务水平来看，都是十分重要的。经济的不断发展，使得会计界不得不重新确定一些新的会计确认标准及会计计量基础。这为我们解决包括自创商誉的确认与计量问题提供了现实的理论准备。 关键词：新准则 商誉 自创商誉 确认 会计处理 Abstract Following the more and more frequently trading activities of the property and conformations of the goodwill outsourcing, such as the business combination, transformation, reorganization and accounting standards and system improvement, the discussion point in the theoretical circle moved to the issues of whether or not the self-goodwill creative procedure should be recognized in today’s accounting academic environment, and whether make the current treatment more sufficiency. In nowadays, the proposition of the self-goodwill creative procedures in china has been excluded by the traditional accounting system, for the reason of its irrational and uncountable measuring method. For the latest Chinese accounting standard board that be implemented from January 1st, 2007, which recognized the outsourcing goodwill but the self-created goodwill, should be considered from the reliable, relevant and stability of the accounting system in the companies. Under the soaring tendency of the globalization, the accounting measurements technology for the business asset value has developed rapidly and accurately. Therefore for the corporations and manufactories creating more reliable self-goodwill should become an important and necessary part of the business operating. Key words: Goodwill，Self-created goodwill, conformation of accounting treatment, Counting