商誉作为一项特殊资产,列示于企业资产负债表。然而,企业会计准则却没有对商誉给出一个明确的定义,企业商誉会计核算的边界也不够清晰。本文从商誉的初始确认和后续计量两个阶段对商誉会计核算存在的问题进行分析,发现商誉的初始确认可能存在资产价值虚增,商誉的减值处理有可能会流于形式,进而提出改进意见和建议。 Goodwill is listed as a special asset on the corporate balance sheet. However, the accounting standards for business enterprises did not give a clear definition of goodwill, corporate accounting of goodwill is not clear enough boundary. This article analyzes the existing problems of goodwill accounting from the two stages of initial recognition and subsequent measurement of goodwill and finds that the initial recognition of goodwill may inflate the value of assets and the impairment of goodwill may flow into the form, And then put forward suggestions and suggestions for improvement.