Goodwill in enterprises merger and acquisition

Enterprise′s MA (Merger and Acquisition) is a hot issue in the present the capital market.And the goodwill questions in all cases of MA is of primary concern.The problem exists in the accounting process about goodwill. For instance, the amortizes of goodwill exerts a negative influence on the profit indexes of enterprises,and the ability of making excess income of the goodwill does not disappear when its value is amortized.The goodwill question in MA is discussed.The essence and the key elements of the goodwill theory in enterprises MA are explained;Secondly,how to confirm and measure initially the goodwill in enterprises MA is analyzed;Finally the accounting process about goodwill and the understanding about minus-goodwill after enterprises MA are deserbed.Some suggestions to normalize the accounting process about goodwill in our country are presented.