我国文化娱乐业商誉减值测试及其信息披露制度优化探析——以祥源文化并购翔通动漫为例

Cultural and Entertainment Industry Goodwill Impairment Test and Optimization of Its Information Disclosure System:A Case Study of Xiangyuan Culture’s Acquisition of Xiangtong Animation

现行商誉核算是企业在过去持续经营中通过并购取得的、能够控制的、现时的、没有实物形态的、不能单独辨认和交易的、能够给企业带来未来经济利益的经济资源。随着近年来中国资本市场并购交易数量的增多,商誉成为被并购企业未来成长预期和各种竞争优势的集中体现,商誉及其减值会计计量问题也日益受到投资者、准则制定机构以及企业管理层的关注。以文化娱乐业祥源文化并购翔通动漫为例,分析上市公司在现行准则下商誉减值测试的实施过程和信息披露情况,并针对商誉减值测试及其信息披露存在的问题提出相应的优化建议,以期为中国商誉减值会计准则的改革提供借鉴参考。

The current goodwill accounting is an economic resource that an enterprise has acquired through mergers and acquisitions in the past continuous operations,can be controlled,is current,has no physical form,cannot be individually identified and traded,and can bring future economic benefits to the enterprise.With the increase in the number of mergers and acquisitions in China's capital market in recent years,goodwill has become a concentrated expression of the future growth expectations and various competitive advantages of merged companies.The accounting measurement of goodwill and its impairment has also been increasingly affected by investors,standard-setting institutions and enterprises.Management attention.This article takes the cultural and entertainment industry Xiangyuan Culture's acquisition of Xiangtong Animation as an example,analyzes the implementation process and information disclosure of the goodwill impairment test of listed companies under the current standards,and puts forward the problems in the goodwill impairment test and its information disclosure The corresponding optimization suggestions are expected to provide a reference for the reform of China's accounting standards for impairment of goodwill.