当前,由于企业改制、购并、资产重组和股份制合作等经济业务日益频繁,商誉在这些经济业务中的比重越来越大。我国在商誉资产会计处理方面的规定还不够明确,虽然在企业会计准则《无形资产》的定义与商誉资产的定义相类似,但是同时也将商誉资产的确认、计量和报告排除在外,使得商誉资产的会计处理处于无据可依的状态。结合无形资产与商誉资产会计实务,以及从理论上对商誉资产的认定,本文将对商誉资产的会计处理策略进行探讨,以供参考。 At present, as economic business such as corporate restructuring, mergers and acquisitions, asset restructuring and joint-stock cooperative cooperation is increasingly frequent, the proportion of goodwill in these economic businesses is growing. Although the definition of “intangible assets” in enterprise accounting standards is similar to the definition of goodwill assets, the recognition, measurement and reporting of goodwill assets are also excluded at the same time. However, Making the accounting treatment of goodwill assets in a state of no evidence to be based. Combining the intangible assets and goodwill assets accounting practices, and theoretically the recognition of goodwill assets, this article will discuss the accounting treatment of goodwill assets for reference.