上市公司并购后商誉减值问题分析——基于阅文集团案例

Analysis of Goodwill Impairment in M&A of Listed Companies——Based on the Case of Yuewen Group

伴随我国市场经济迅猛发展而来的并购重组热潮导致购买企业的商誉规模不断攀升,由此产生了后期计提巨额商誉减值的问题。本文以阅文集团为研究对象,探析企业商誉减值计提行为的影响因素。研究发现商誉减值计提受到企业内部管理和市场监管双重作用的影响,并提出了改进意见。研究结论对帮助并购企业有效防范商誉减值风险具有一定的现实意义。

With the rapid development of China's market economy,the upsurge of mergers and acquisitions leads to an increasing scale of goodwill of purchasing enterprises,which results in the problem of huge goodwill impairment in the later period.Based on the case of Yuewen Group,this paper analyzes the influencing factors of goodwill impairment.The research finds that the provision of goodwill impairment is affected by both internal management and market supervision,and based on this,suggestions for improvement are put forward.The conclusion of this study has certain practical significance in helping the enterprises merged to effectively prevent the risk of goodwill impairment.