上市公司商誉核算和管理问题研究:现状讨论与政策建议

Research on Accounting and Management of Goodwill of Listed Companies:Current Situation Discussion and Policy Recommendations

商誉核算和管理问题,一直是各国资本市场中的热点和难点问题。本文深入分析近年来我国A股上市公司商誉及其减值的规模和变化情况,系统梳理上市公司商誉核算和管理中存在的普遍性问题,回顾总结国际会计准则理事会以及主要国家和组织对商誉会计准则的重新检视,并从准则制定机构、监管机构、企业、中介机构等多个方面提出相关建议,以期有助于规范商誉核算与管理,防范和化解商誉风险。

Accounting and management of goodwill have always been a popular and difficult issue in the global capital markets.This article makes an in-depth analysis of goodwill and goodwill impairment of A-share listed companies in recent years,as well as the risks caused by goodwill,systematically sorts out the general problems in the accounting and management of goodwill of listed companies,and summarizes the feedback from the review of the accounting standards by the International Accounting Standards Board and other major countries and organizations.Relevant policy suggestions are put forward from the aspects of standard setting institutions,regulators,enterprises,valuers and auditors,so as to provide guidance for the accounting and management of goodwill,prevent and mitigate risks surrounding goodwill.