人们常常把企业购并中所发生的购并成本与所取得的净资产的公允市价之差为负时的购并价差（以下简称为负价差）称为负商誉。对负商誉应如何认识、如何进行会计处理的问题，中外学者均有所阐述，但未得到统一的认识。这一问题涉及到如何向会计报表使用者提供真实、可靠的信息， It is often referred to as negative goodwill when the difference between the acquisition cost incurred in the merger and acquisition and the fair market value of the net assets acquired is negative (hereinafter referred to as the negative spread). How to understand the negative goodwill, how to deal with the accounting problem, Chinese and foreign scholars have described, but not unified understanding. This issue relates to how to provide users of financial statements with true and reliable information,