上市公司商誉减值及影响因素研究

Research on Goodwill Impairment and Influencing Factors of Listed Companies

当前我国市场上的并购浪潮不断壮大,商誉减值已然逐渐突出成为了最近备受社会人们广泛高度关注的股票市场舆论热点话题之一。然而商誉减值计提更是与上市公司经营业绩的好坏有着不可分割的关系,同时也影响着外部投资者、监管部门甚至整个市场环境。该文从商誉减值这一要点上切入,在对商誉的定义及其减值进行归纳和总结,探讨影响商誉减值的因素及后续的解决方法与建议。以此提示外部投资者避免此类投资陷阱,为监管部门提供改进相应制度的措施建议,为企业自身提供发展方向指导。

At present,the wave of M&A in China’s market is growing,and the impairment of goodwill has gradually become one of the hot topics in the stock market which has been widely and highly concerned by the society recently.However,the provision for goodwill impairment has an inseparable relationship with the operating performance of listed companies.At the same time,it also affects external investors,regulatory authorities and even the whole market environment.Starting from the key point of goodwill impairment,after summarizing the definition of goodwill and its impairment,this paper discusses the factors affecting goodwill impairment and subsequent solutions and suggestions.In order to remind external investors to avoid such investment traps,provide measures and suggestions for the regulatory authorities to improve the corresponding system,and provide guidance for the development direction of the enterprise itself.