上市公司商誉会计处理存在的问题及对策  

Existing Problems and Countermeasures of the Goodwill Accounting Treatment in Listed Companies

作　　者：张瑞麒 ZHANG Rui-qi(Shandong University of Fiance and Economics,Jinan 250014,China)

机构地区：[1]山东财经大学,济南250014

出　　处：《中小企业管理与科技》2021年第35期164-166,共3页Management & Technology of SME

摘　　要：论文基于上市公司由于商誉会计处理不恰当的问题引起企业经营困难的现状,论述商誉会计处理在初始确认、减值过程中发生的一些问题和上市公司信息披露不足的现象,提出进一步健全上市公司商誉会计准则,加强相关部门对具体问题的管控,借鉴国际先进模式,引入分期摊销法,并建立上市公司关键人员评定制度等措施。Based on the current situation of operation difficulties caused by the problem of improper goodwill accounting treatment of listed companies,this paper discusses some problems in the process of initial recognition and impairment of goodwill accounting treatment and the phenomenon of insufficient information disclosure of listed companies.The paper puts forward some measures,such as further improving the goodwill accounting standards of listed companies,strengthening the management and control of relevant departments on specific problems,drawing lessons from the international advanced mode,introducing the amortization method,and establishing the evaluation system of key personnel of listed companies.

关 键 词：上市公司 商誉 会计处理 商誉减值 

分 类 号：F235.19[经济管理—会计学]