黄金矿业企业合并商誉后续计量模式探析  

Exploration on the subsequent measurement pattern of consolidated goodwill of gold mining enterprises

作　　者：侯晨光 Hou Chenguang(China National Gold Group Co. ,Ltd.)

机构地区：[1]中国黄金集团有限公司

出　　处：《黄金》2019年第10期1-3,共3页Gold

摘　　要：随着中国企业并购行为的日益增多,溢价并购形成的商誉在企业净资产中的比例越来越高。目前,中国合并商誉后续计量方式是将商誉分配到相关资产组,至少在每年度终了进行减值测试,该方法虽然可以灵活反映资产质量,但主观性和随意性较大。通过对6家上市黄金矿业企业商誉情况的分析,揭示目前商誉减值测试法在黄金行业应用的利弊,旨在探索商誉系统摊销法与减值测试法相结合的后续计量模式的可行性。With increasing merging activities of Chinese enterprises, the percentage of goodwill caused by premium merging in the net assets of enterprises rises. For now,the subsequent measurement methods for consolidated goodwill in China is to assign goodwill to relevant asset groups. Impairment test is carried out annually at least. The method can flexibly reflect the asset quality,but the subjectivity and randomness are both severe. The analysis of the goodwill of 6 gold mining enterprises in the market revealed the advantages and disadvantages of the present goodwill impairment test method in the gold industry, aiming to explore the viability of the subsequent measurement pattern combining goodwill system amortization method and impairment test method.

关 键 词：商誉 后续计量 摊销 减值测试 黄金矿业 

分 类 号：TD-9[矿业工程]