商誉减值测试实务中相关问题的探讨

Discussion on the Related Problems in the Practice of Goodwill Impairment Test

近年来,资本市场中的企业并购日益活跃,高溢价并购所形成的高额商誉给上市公司业绩造成的风险正日益凸显,并引起了投资者和监管层的重视。商誉减值测试既涉及专业的评估知识,又需要对企业预期的经营情况和会计估计进行分析和判断,以防止企业通过商誉减值调节企业利润,进而严重影响会计信息质量。而现行的相关会计准则、资产评估准则及资产评估理论中,尚未能形成商誉减值测试评估的理论体系,实务中人们对于商誉减值测试评估中的价值类型、资产组范围、预计未来现金流量预测等影响评估结果的关键问题理解各异,从而影响到减值测试评估结果。文章主要对上述问题进行分析和探讨,旨在为实务提供一定的参考和借鉴。

In recent years,mergers and acquisitions in the capital market have become increasingly active.The performance risk of listed companies brought by high goodwill caused by high-premium mergers and acquisitions has become increasingly prominent,which attracts the attention of investors and regulators.Goodwill impairment test not only involves professional evaluation knowledge,but also needs to analyze and judge the expected operating conditions and accounting estimates to prevent the enterprises from adjusting corporate profits through goodwill impairment which seriously affects the quality of accounting information.However,the theoretical system of goodwill impairment test and evaluation has not been formed in the current relevant accounting standards,asset evaluation standards and asset evaluation theory and people have different understandings on the key issues that affect the results of goodwill impairment test and evaluation in practice,such as value types,asset group scope,expected future cash flow forecast and so on,which affects the assessment results of impairment tests.This paper mainly analyzes and discusses the above problems,aiming to provide some reference for practice.