本文从商誉的确认、计量、列报和披露等方面对商誉会计核算做了系统分析,针对目前我国对商誉会计核算不规范的现状,提出我国需增加可辨认无形资产的种类,把这些可辨认无形资产从目前商誉核算的范围中剔除出去,即商誉应该干净化,同时,建议我国按照购并法全额核算商誉。 This paper systematically analyzes the accounting of goodwill from the aspects of the confirmation, measurement, presentation and disclosure of goodwill. In view of the present status of the non-standardization of goodwill accounting in our country, this paper proposes that China should increase the types of identifiable intangible assets, These identifiable intangible assets are removed from the scope of current goodwill accounting, that is, goodwill should be clean, and at the same time, it is suggested that China fully calculate its goodwill according to the merger law.