纵观人类社会的经济发展史,我们发现,会计理论的发展是随着社会经济的发展而发展的,商誉会计这一新的会计名词也是伴随着现代经济的发展而出现的。近年以来,许多企业通过收购与兼并,实现资产重组。然而,在这种经济形式为企业改革带来生机的同时,也给会计理论工作者提出了新课题——商誉的会计核算问题。笔者通过对商誉的会计处理的理论和实践的分析,结合我国企业的实际,谈几点粗浅看法。 Looking at the history of economic development in human society, we find that the development of accounting theory has developed with the development of society and economy, and the new accounting term of goodwill accounting has also emerged along with the development of the modern economy. In recent years, many companies through the mergers and acquisitions, the realization of asset restructuring. However, while this form of economy brings vitality to enterprise reform, it also poses a new issue for accounting theoreticians - the issue of accounting for goodwill. Through the analysis of the theory and practice of accounting treatment of goodwill, combined with the actual situation of Chinese enterprises, I talk about a few superficial opinions.