企业并购商誉确认计量存在的问题及相关策略分析

Analysis of the Problems and Related Strategies in the Measurement of Goodwill Recognition in Mergers and Acquisitions of Enterprises

商誉与企业整体价值存在密切联系,受到商誉整体性、不可辨认性、价值波动性等特征影响,导致企业并购商誉确认计量存在一系列问题,需要对这些问题进行细致分析,并采取有效措施妥善解决。基于此,论文对企业并购商誉确认计量存在问题及相关策略进行分析。

Goodwill is closely related to the overall value of enterprises,affected by the integrity,unascertainability and value volatility of goodwill,which leads to a series of problems in the measurement of goodwill recognition in mergers and acquisitions.It is urgent to analyze these problems in detail and take effective measures to solve them.Based on this,the paper analyzes the existing problems and related strategies of mergers and acquisitions goodwill recognition measurement of enterprises.