宝洁公司的商誉和无形资产管理探析

An Analysis of Procter & Gamble's Management of Goodwill and Intangible Assets

宝洁公司是全球最大的消费日用品生产商之一,也是品牌最多的消费品企业之一,其一百多年的商誉和无形资产管理颇有值得称道之处。但是,其进入21世纪以来进行的大量并购导致公司近年来发展不顺,由此产生的难以消化的高溢价商誉和大量无形资产使宝洁公司资产负债表臃肿不堪。宝洁公司的商誉和无形资产的现状使公司发展存在较大障碍,宝洁并购吉列对宝洁公司商誉和无形资产也产生了较大的影响。

s one of the world＇ s largest producers of consumer goods and also the brands of consumer goods, Procter ＆ Gamble＇ s management of goodwill and intangib enterprises with the most le assets over 100 years is particularly worth appreciation. However, plenty of mergers and acquisitions since the beginning of the 21st cen- tury have barricaded its development in recent years, further resuhing in the indigestible goodwill of high premi- um and a lot of intangible assets, which makes its balance sheets bloated. Moreover, the current situations in Procter ＆ Gamble＇ s good will and intangible assets cause great obstacles for its further development. Procter ＆ Gamble＇ s merger and acquisition of Geely also has a great impact on its good will and intangible assets.