Homemade Goodwill Accounting Study Based On The Human Resources Value

Along with era of knowledge economy's arrival, between the enterprise the merger and acquisition, the reorganization aggravating, more and more people start to realize that to the goodwill is the valuable intangible asset, is the enterprise precious wealth, from this has initiated to the goodwill accounting study value, also has obtained certain research results, however constrained by the tradition accounting theory, the related research mainly concentrates in the outsourcing goodwill aspect, to the enterprise homemade goodwill accountant's research obvious insufficient, therefore how to break through the tradition accounting theory the limit, carries on the reasonable confirmation and the measurement to the enterprise homemade goodwill, provides to the user decision-making more useful accounting information, has become the accounting study domain the new task. This article by the canonical parse primarily, the canonical parse and the case analysis unifies, auxiliary by methods and so on logical deduction, induction and comparison, the system has studied the enterprise homemade goodwill confirmation, the measurement and the disclosure related question, attempts to construct a more rigorous homemade goodwill accounting study system. This article in the homemade goodwill's confirmation, the measurement aspect has carried on much elaboration, in homemade contents and so on goodwill's measurement, disclosure proposed some own viewpoint. Through provides take the time to the homemade goodwill accounting theory's discussion and the research as homemade goodwill accountant and even the enterprise homemade intangible asset theory's development uses for reference.The paper main research content is as follows:The first chapter general remarks. Main elaboration homemade goodwill accountant's research background, research present situation, research basic mentality and primary coverage, research value and the innovation place and so on. The second chapter goodwill accountant correlation theories summary. Main research human resources accountant's elementary theory, goodwill elementary theory. Is first proposes the goodwill in the goodwill theoretical side from the human resources angle, then elaborated the goodwill essence, the characteristic and accountant process, to further has made the comprehensive elaboration based on the human resources value angle of view's under goodwill. The third chapter goodwill accountant's present situation and existence question. Through to present domestic and foreign goodwill accountant, in aspects and so on confirmation, measurement, record and disclosure analyze in the foundation, to the question which exists has carried on the thorough analysis. The fourth chapter goodwill accountant innovation research. First elaborated has overflowed Yu Guan the goodwill based on the human resources value to think the topic firmly, then in the quite existing goodwill gauging device's foundation proposed again overflowed Yu Guan the goodwill measurement model--real options method based on the human resources value to carry on the measurement analysis to the human resources value. The fifth chapter develops the ponder based on present accounting system frame's under goodwill accountant. First to the present US, the international standards committee and our country was related the accounting standards, system's related stipulation to carry on the concrete description and the analysis, based on this proposed the unified goodwill knew, strengthened the international cooperation; Present stage goodwill accountant processes rational choice. The sixth chapter conclusion. Did to the full text major point has combed and has done to the existence insufficiency based on own understanding depth analysis.The homemade goodwill accounting study receives the tradition accounting theory frame the fetter, also has this certain difficulty to its breakthrough. Simultaneously the current measurement method and the measurement personnel's quality also with difficulty meet its need. Must therefore solve in the homemade goodwill research problem, must from construct the new accounting theory, the transformation routine ideological mode, to improve accounting personnel's aspects and so on quality to obtain.