当前，对于兼并中可能产生的负商誉的性质及会计处理方法，学术界一直未能达成共识。本文拟就负商誉产生的深层原因、实质及其会计处理方法提出一些个人的看法。一、对负商誉的传统认识负商誉与商誉是一对相对应的概念。一般将其定义为：在企业整体被兼并过程中，母公司对子公 At present, academics have failed to reach a consensus on the nature of negative goodwill and the accounting treatment that may arise in the merger. This article intends to put forward some personal opinions on the deep reason, essence and accounting treatment of negative goodwill. First, the traditional knowledge of negative goodwill Negative goodwill and goodwill are a pair of corresponding concepts. It is generally defined as: In the process of corporate mergers, the parent company of the son