企業併購商譽產生係由「併購公司投資成本」與「被併購公司可辨認淨資產公平價值」產生差異所致，本文先由「併購商譽攤銷」之行政訴訟進行分析，進而研究我國稅捐稽徵機關是否應當發展公平價值評價審查制度以解決相關租稅爭議。另外由於在我國102年起上市櫃公司全面採用國際財務報導準則的前提下，透由我國上市櫃公司於102年度之商譽減損測試執行狀況，將該分析結果與國際現況進行比較，試圖了解我國上市櫃公司之商譽會計政策是否隱藏併購公司高估商譽之風險，並進而探討公司負責人於併購時點所作之投資決策，是否有「經營判斷原則」之適用？在此混沌不明的過渡期間中，本文希望透過此研究而呼籲我國監理機關能盡早正視此一問題。 / M&A Goodwill arises from the difference of "M&A investment cost" and "the acquired company's identifiable net assets at fair value" .This study analyzes the administrative litigation about the " amortization of goodwill" at first. Further we study that whether the tax authority should develop the examination system of fair value evaluation to resolve disputes related to income tax. In addition , science Taiwan Financial Supervisory Commission (FSC) formally announced that all listed companies must apply International Financial Reporting Standards (IFRS) after year 2012, we summary the the Goodwill impairments during year 2013 evaluated by the listed companies and compare with the international status ,trying to understand the listed companies`s accounting policy and weather the M&A Goodwill is without evaluation . At last, this study discuss when responsible person of the corporation high paying to the acquired company whether there is "business judgment rule" applicable? In this chaotic period, this study hopes that this research result could let FSC to notice this issue as soon as possible.