浅析企业“创造性”巨额冲销陷阱

Enterprise Financial Write-off Trap

并购重组不仅为企业提供了“制造赢利”的机会,更给了舞弊者们清洗报表的大好时机。于是,我们不断地看到每逢并购重组之际,许多“创造性”的会计手法便纷纷登台亮相。其中利用企业合并一次性冲销巨额费用是大多数企业常用的方法之一,全文以AOLTW(时代华纳公司)、百时美施贵公司和阳光公司为例,详细阐述了在企业并购重组中,公司利用一次性冲销巨额费用冲销给企业带来的巨额利益和给投资者带来的巨大投资风险。

Acquisition not only provides opportunity for creating profits, but also has the chance to clean the financial report for the corruption. Therefore it＇s not strange for arise of some so - called innovative tech. write - off is one of them. Based on the cases from Time Warner Corporation, Hundred O＇clock Beautifully Company and the Sunlight Company, the paper analyzed the huge profit for enterprise while huge investment risk for investors of Write - off in the process of acquisition.