新冠疫情下企业商誉减值及减值信息披露问题探究——以力源信息为例

Research on theImpairment of Corporate Goodwill and the Disclosure of Impairment Information under the New Crown Epidemic——Taking Liyuan Information as An Example

以2020年新冠疫情下爆出重大商誉减值的力源信息为企业案例,通过分析其巨额商誉减值的深层原因及该上市公司在处理时存在的信息披露问题,研究新冠疫情下上市公司出现的商誉减值及信息披露。研究发现:我国上市公司会有商誉估值泡沫放大、盈余管理可能性上升、信息披露更具复杂性以及资本市场股票环境不稳定4个问题。最后,针对会计准则修订、外部审计、上市公司内控三方面,提出了添加商誉摊销减值方式、限制商誉规模、审计联系企业行业特征、加强上市公司内部控制的建议。

Taking Liyuan Information as the case of the company which had the major goodwill impairment in 2020 under the new crown epidemic,it analyzed the underlying reasons for the huge impairment of goodwill and the information disclosure problems in the handling of the listed company.The study found that China s listed companies would have four problems:the expansion of goodwill valuation bubble,the increase in the possibility of earnings management,the more complicated information disclosure,and the unstable stock environment of the capital market.Finally,it proposed suggestions on adding goodwill amortization and impairment methods,limiting the scale of goodwill,auditing the industry characteristics of connected enterprises,and strengthening internal control of listed companies for the three aspects of accounting standards revision,external auditing,and internal control of listed companies,.