摘要：在日益开放的中国大地上，企业间的并购活动日趋活跃，企业并购中的商誉问题也正成为我国必须面对的问题。尽管西方经济界和会计界有着比较成熟的“企业合并会计理论”和“商誉会计规范”可以借鉴，但由于我国市场体系起步晚，目前仍处在发展培育之中，现行规范与国际惯例有诸多不一致之处，并购商誉处理还存在若干不足。因而，面对即将来临的并购浪潮和并购中数额越来越大的商誉，研究企业并购商誉问题具有重要的现实意义。本人选择并购中的商誉问题作为研究课题，意在通过对并购商誉的基本理论和相关准则进行研究，对并购中的商誉进行恰当定位，以期正确地规范商誉会计处理，更好地指导会计实践。

关键词：并购 商誉 会计处理

Abstract: With the more opened policy adopted in Mainland China, merger and acquisitions have been increasingly active, and we must face the problems of combination goodwill. Though there are relatively complete ‘business combination theories’ and ‘consistent regulation on goodwill’ in western countries. The author selects combination goodwill as theme, in order to, by researching the basic theory and relative regulation of combination goodwill, adequately define combination goodwill, correctly regulate its accounting treatment, and preferably conduct accounting practice.

Key words: Merger and acquisitions  Goodwill  Accounting treatment