新《企业会计准则》关于商誉的规定与旧会计准则相比有很大的变化,新准则将商誉作为一级科目核算,并要求在会计期末对商誉进行减值测试。这体现了我国会计准则的国际趋同,更说明了我国会计界对商誉认识的深化,这对企业并购等经济交易有着重要的影响。在经济活动中,商誉是企业成功的一个重要因素,是企业获取高额利润的一个重要保障。在一波高过一波的企业并购浪潮中,“商誉”从幕后走到了台前,成为收购溢价中的重 The new Accounting Standard for Business Enterprises has a great change on goodwill compared with the old accounting standards. The new standard takes goodwill as a first-level account and requires impairment testing of goodwill at the end of the accounting period. This reflects the international convergence of China’s accounting standards, but also shows that China’s accounting profession to deepen the understanding of goodwill, which has an important impact on economic transactions such as mergers and acquisitions. In economic activities, goodwill is an important factor in the success of an enterprise and an important guarantee for the enterprise to obtain high profits. In a wave of corporate mergers and acquisitions wave, “goodwill ” came behind the scenes from behind the scenes, became the acquisition premium