摘要
从商誉减值'地雷'频频爆发的视角,分析近期商誉地雷频繁爆发的原因,A股市场大规模的减值带来的影响,并认为解决这一现象的方法是将商誉后期计量由减值转为摊销,并从财政部、证监会、股民等角度提出了如何避免减值地雷的方法,财政部应当将商誉减值改为摊销;而证监会需要提示风险,加强监管;同时会计师事务所应当提高审计人员的能力,最后股民需要判断所持股票是否含有高商誉并决定是否愿意承担风险,由此解决商誉减值带来的股市动荡问题。
This paper analyzed the reasons for the frequent outbreak of goodwill mines in recent years,the impact of large-scale impairment of A-share market from the perspective of frequent occurrence of goodwill impairment'mines'.It’s believed that the solution to this phenomenon was to convert the subsequent measurement of goodwill from impairment to amortization.It proposed the measures to avoid depreciation of minesfrom the perspectives of the Ministry of Finance,the China Securities Regulatory Commission,and the shareholders.The Ministry of Political Affairs thought that it should change the impairment of goodwill to amortization,the CSRC needed to remind the risks and strengthened supervision,and the accounting firms should improve the ability of auditors.Finally,investors need to judge whether the stocks they hold contain high goodwill and decide whether they are willing to take risks,thereby solving the stock market turmoil caused by the impairment of goodwill.
作者
沈瑾
吕柳
SHEN Jin;LV Liu(School of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《中国林业经济》
2019年第5期117-119,共3页
China Forestry Economics
关键词
商誉减值
并购重组
商誉摊销
上市公司
goodwill impairment
mergers and acquisitions
amortization of goodwill
listed company