Consolidating accountant is one of the four big difficult problems,among which consolidating goodwill and its accountant disposal is the most difficult and hottest problem.The so-called consolidating goodwill is the difference between the price which the held company is purchased by the holding company and net assets fair and just value of the held company,usually it is called purchasing goodwill.The consolidating goodwill must be reflected in the consolidating report.But how to deal with the consolidating goodwill has the different understandings in theory different countries,and it has the very big difference in practice.This paper introduces the model of consolidating goodwill,and analyzes the consolidating accountant situation in China,then proposes some improvement measures.