在企业并购交易中出现负商誉已经是一种常态,现阶段会计界针对负商誉处理的研究多数集中在理论上,联系实际进一步研究负商誉的会计处理对盈余质量的影响非常必要。文章探讨负商誉的存在性问题,比较国内外对于负商誉的会计处理方法,联系实际案例阐明负商誉对盈余质量产生的影响,最后针对这一影响提出建议。 Negative goodwill in the M & A transactions has been a norm. At present, most of the accounting profession’s research on negative goodwill focuses on the theory. It is necessary to study the influence of the accounting treatment of the negative goodwill on the earnings quality in the light of the actual situation. This article discusses the existence of negative goodwill, compares domestic and international accounting treatment of negative goodwill, and discusses the impact of negative goodwill on the quality of earnings in connection with actual cases. Finally, it puts forward suggestions on this impact.