一、下推会计起源下推会计(Push-down Accounting)起源于美国,它的核心思想是允许一些企业按市场价格对其资产进行重新估价及允许被兼并企业按现行市场价格反映其净资产(即承认固有商誉)。下推会计最初源于对商誉(Goodwill)会计处理的争议。根据惯例,只有外购商誉(Purchased Goodwill)才是会计人员应加以确认的对象,而对企业自创的商誉即固有商誉(Inherent Good-will)则不能予以确认。因为外购商誉是企业在过去某 First, push down the accounting Origin Push-down Accounting originated in the United States, its core idea is to allow some companies to revaluate their assets at market prices and allow mergers to reflect the current market price of their assets ( That is, recognition of inherent goodwill). Deduced accounting initially stemmed from the controversy over Goodwill accounting. Traditionally, only Purchased Goodwill is the subject of accounting staff’s recognition, and its own goodwill, Inherent Good-will, can not be confirmed. Because purchased goodwill is the business in the past