A Research Based On The Enterprise Value Of Merger Goodwill Accounting Problems

In a century, the goodwill has been in constant subject of conversation. Though,there have alot of research results and literatures in the accounting and economics,especially since the20thcentury,the theory of goodwill has development by leaps and bounds.But with the advent of the eraof knowledge economy, fundamental changes have taken place on the factors of Goodwill value.especially the goodwill is more and more important in the development of enterprise,and is playingan increasingly important role in the improvement of the enterprise value, also the social sectors andthe enterprise investor’s pay higher emphasis on the goodwill.but in the current accountingmeasurements, the value of the goodwill is not reflected in the accounting statements,it is also notfully reacted the existing goodwill value of enterprise, So it must be effect the authenticity andcorrelation of accounting information, and it is also hard to meet the need from social walks andbusinesses related to the enterprise.With China’s accession to the WTO and the speeding up pace of global economic integration,our country enterprise mergers and acquisitions,international merger and acquisition amongenterprises are increasing. At present,goodwill problems has become an urgent problem to besolved and it’s also a concerns in the theoretical circle and the business community.Although,there’s a lot of goodwill literatures, but most is still mainly discussed on the accounting recognition,measurement and disclosure of goodwill.We all know that goodwill is formed in the long-termdevelopment of enterprises, it is closely related with the growth and profits of the enterprise,but thecurrent existing literature is very few to discuss goodwill in a Comprehensive discussion,such as inthe measurement of goodwill.From the perspective of enterprise value,this article mainly adopts normative research method,discussing the problem of merge goodwill confirmation, influence factors, measurement anddisclosure etc. there’s an brief view on the nature of the enterprise value theory and the recognitionof enterprise evaluation theory. From the perspective of enterprise value assessment theory. we alsomake a bold attempt to the method of the measurement of the consolidated goodwill,and exploringthe goodwill measurement indicators. Because create goodwill and merge goodwill in nature isconsistent, so the enterprise goodwill value measurement problems is also applying to the creategoodwill.But this research also has some limitations, such as the lack of level of the author, the lackof empirical research, etc, we also hope this paper can be used as the basis of empirical research inthe future for the author.