高悬的上市公司商誉泡沫防范商誉减值策略  

Overhanging Listed Companies’Goodwill Bubbles Prevent Goodwill Impairment Strategy

作　　者：孟子智 MENG Zi-zhi(School of Finance and Economics,Jiangsu University,Zhenjiang 212013,China)

机构地区：[1]江苏大学财经学院,江苏镇江212013

出　　处：《经济研究导刊》2021年第21期71-73,共3页Economic Research Guide

摘　　要：随着最近几年投资并购业务的火热,高溢价的收购也越来越多,对上市公司来讲,直接反映在报表上的就是商誉的直线增加。截至2018年,全部A股3535家上市公司中存在商誉的有2068家,占比60%。从商誉的内涵出发,分析商誉“地雷”频频爆发的背景和原因,提出防范高额商誉减值“地雷”策略。With the rapid development of M&a business in recent years,there are more and more high premium acquisitions.For listed companies,the direct response on the statements is the linear increase of goodwill.As of Q3,2018,among the 3535 A-share listed companies,2068 have goodwill,accounting for 60%.Starting from the connotation of goodwill,this paper analyzes the background and causes of the frequent outbreak of goodwil“l mines”,and puts forward some strategies to prevent high good will impairment “mines”.

关 键 词：高额商誉 高溢价收购 商誉“地雷” 

分 类 号：F830.91[经济管理—金融学]