摘要
以深市“文化传播类”上市公司共32家为样本,对其2017-2018年的财务报告中商誉问题进行了多维分析,结合证监会新规,对文化传播类上市公司商誉问题带来的风险进行了深入解读,在此基础上提出了规范商誉问题的建议,以期对文化传播类上市公司规范商誉会计处理和信息披露提供一些借鉴。
Taking 32 listed companies in Shenzhen Stock Exchange as samples,this paper makes a multidimensional analysis of the goodwill issues in their financial reports in 2018.Combining with the new regulations of the China Securities Regulatory Commission,this paper makes a thorough interpretation of the risks brought by the goodwill problems of Listed Companies of cultural communication.On this basis,it puts forward some suggestions on regulating the goodwill to standardize the goodwill accounting procedures and the information disclosure.
作者
张黎焱
Zhang Liyan(Communication University of China,Beijing 100024,China)
出处
《当代经济管理》
CSSCI
北大核心
2020年第3期39-45,共7页
Contemporary Economic Management
基金
中国传媒大学校级科研培育项目《“新三板”扩容背景下传媒产业发展研究:契机、策略与实证分析》(CUC16B05)。
关键词
文化传播企业
商誉
风险
分析
cultural communication enterprises
goodwill
risk
analysis
