商誉的会计处理一直是国际会计学界争论的热点之一 ,而总计价帐户观点和超额收益观点是西方会计界普遍采用的两种方法。文章结合我国会计实务对商誉处理的现状 ,比较分析了这两种方法对商誉的确认、计量、记录和摊销的不同之处 ,对我国完善商誉的会计处理具有借鉴作用 The accounting treatment of goodwill has always been one of the hot topics in the international accounting circle. The opinion of total account pricing and excess return are two common methods adopted by western accounting circles. Based on the current situation of goodwill treatment in China’s accounting practices, the article analyzes the differences between the two methods in the recognition, measurement, recording and amortization of goodwill, and provides reference for the accounting treatment of goodwill in our country