上市公司商誉减值问题的影响因素及防范策略

Case Study on the Depreciation of Goodwill of Listed Companies

当前我国市场上的并购浪潮仍在继续,再加上监管部门对商誉减值的特别关注,使得上市公司的商誉减值已经成为最受关注的热点问题之一。商誉减值的计提不但直接关系到上市公司经营业绩的好坏,也会对外部投资者、监管机构乃至整个市场环境产生极大的影响。因此,研究我国上市公司的商誉减值问题具有重大的现实意义。本文立足于当前市场情况,以华谊兄弟为研究对象,运用案例分析法分析该企业商誉减值问题的影响因素,同时将研究结果扩大至整个市场,基于企业、监管层及投资者三方给出建议,以降低我国市场上的商誉减值风险。

At present,the M&A wave in China's market is still continuing.Coupled with the special attention of the regulatory authorities on the impairment of goodwill,the impairment of goodwill of listed companies has become one of the hottest issues.The provision of impairment of goodwill is not only directly related to the performance of listed companies,but also has a great impact on external investors,regulators and the entire market environment.Therefore,it is of great practical significance to study the impairment of goodwill of listed companies.Based on the current market situation,this paper takes Huayi Brothers as the research object,analyzes the influencing factors of the enterprise's goodwill impairments by using case analysis method,and expands the research results to the whole market.At last,this paper gives suggestions to enterprises,regulators and investors,which can reduce the risk of impairment of goodwill in China's market.