坚瑞沃能并购巨额商誉减值成因及防范研究

Research on the Causes and Prevention of the Devaluation of the Huge Goodwill in the Acquisition

本文聚焦于坚瑞沃能并购沃特玛,分析巨额商誉减值形成的原因,并从合并企业、中介机构、监管机构三个层面,提出应对巨额商誉减值问题的建议,为其他企业的并购实践提供一定的指导作用。

This article focuses on the acquisition of Watermar by Jianrui Woneng,analyzes the reasons for the huge impairment of goodwill,and puts forward suggestions to deal with the huge impairment of goodwill from the three levels of the merged company,intermediary agencies,and regulatory agencies.The M&A practices of other companies provide certain guidance.