商誉会计论文.doc

商誉会计论文.doc:..商誉会计论文保定职业技术学院毕业设计报告(论文)系经济管理系专业会计与审计班级0806班姓名白丽杰学号20081746题目对商誉会计的探讨指导教师张晓阳完成时间2010年12月31日2010年12月31日内容摘耍所谓商誉是指企业由于所处的地理位置优越,或由于信誉好而获得客户的信任,或由于组织得当,生产经营效益高,或由于技术先进,掌握了生产诀窍等原因而形成的无形价值。随着企业间竞争的加剧,商誉作为一•项无形资源,引起了人们的高度关注。然而商裨会计问题争议较多,至今仍是会计理论界的难题。究其原因,恰恰在于其“无形”的特性:商誉是无形资产中最无形的、最不可辨认的资产,因此,対商誉和商誉会计进行深入研究,具有十分重要的现实意义和现实价值。索引关键词:商誉会计内涵与性质确认及计量对策目录1商誉会计的内涵及性质”””””””””””””””””””””””””””,,”””””””””””””””””””””””””””””””””””””””””””””””””””””43重塑商誉会计的对策””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””1商誉会计的内涵及性质”””””””””””””””””””””””””””,””””””””””””””””””””””””””””””””””””””””””””””””””””””””,43重塑商誉会计的对策”””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””参考文献1商誉会计的内涵及性质,”””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””参考文献”””””””””””””””””””””””””””””””””””””””1商誉会计的内涵及性质”””””””””””””””””””””””””””,”””””””””””””””””””””””””””””””””2我国商誉会计的现状””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””2・4商誉会计的披露”””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””””,43重塑商巻会计的对策