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| 上市公司并购商誉减值相关问题研究
摘 要
近年市场上企业并购商誉规模不断扩大，于是商誉的份额在企业的资产份额也逐渐增大，当商誉净额变少，就会对企业造成很大的损失。而现在确实不断出现了像：企业首次因商誉减值而亏损、企业对商誉风险预估不准造成损失，企业对商誉披露不足损害股民利益等问题，所以分析并提出解决措施刻不容缓。文章将首先明确商誉和商誉减值的概念，然后举出几个现存的典型问题，之后通过长园集团的案例，分析问题并发现解决措施，最后通过结论对文章进行总结概括。
关键词：并购商誉；商誉减值；风险估计；披露
Research on Goodwill Impairment of Iisted Company
ABSTRACT
In recent years,the scale of goodwill of merger and acquisition in the market keeps expanding,so the share of goodwill generated by it in the assets of the enterprise gradually increases.Once the impairment of goodwill occurs,it will cause serious losses to the enterprise.However,problems such as the loss caused by the impairment of goodwill for the firsttime,the inaccurate estimation of goodwill risk,and the insufficient disclosure of goodwill by enterprises to the interents of shareholders are indeed constantly emerging.Therefore,it is great urgency to analyze and propose solutions.The article will first clarify the concept of goodwill and goodwill impairment,then list several existing problems,then through the case of Long Garden Group,analyze the problems and solutions,and finally through the conclution to summarize the article.
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