2022年上市公司商誉及合并成本分摊研究之评估视角  

The Analysis of Goodwill and Purchase Price Allocation Based on the 2022 Annual Reports of Chinese A-share

作　　者：张启利 Zhang Qili(Listed Companies from the Perspective of Appraisers,Beijing 100101)

机构地区：[1]中诚君和(北京)国际资产评估有限公司,北京100101

出　　处：《中国资产评估》2023年第10期35-47,共13页Appraisal Journal of China

摘　　要：上市公司商誉问题一直是资本市场的热点问题,会计界、投资领域等各界都密切关注,著述颇多。从不同的领域和角度研究商誉问题,关注点是不一样的,因此从专业评估和评估师的角度对上市公司商誉的构成、形成来源及评估工作在商誉形成过程中的作用等进行分析,具有特别重要的意义,毕竟在合并成本分摊过程中,评估所扮演的角色及其对最终确认商誉的影响是极为重要的。本文基于对中国A股上市公司2022年年报数据(1)的分析,从评估师的角度重点对A股上市公司的新增商誉及合并成本分摊相关事项进行分析,希冀为财报目的的评估业务及商誉问题的剖析提供一定的指引和参考。Goodwill of listed companies has always been a hot issue in the capital market,which has been paid close attention by various professions,including the accounting and investment fields.As the saying goes,"looking across the mountains,one side becomes a peak",researching goodwill issues from different perspectives will probably focus on different points.It is of particular significance to analyze the composition of goodwill of listed companies,the sources of goodwill formation and the role of valuation in the process of goodwill recognization from the perspective of professional appraisal and appraisers.The role of valuation and its impact on the final recognition of goodwill in the process of PPA is of great significance.Based on the analysis of the 2022 annual reports of Chinese A-share listed companies,this article focuses on the analysis of new goodwill and PPA related matters of A-share listed companies from the perspective of appraisers,with a view to providing references for the analysis of appraisal business and goodwill issues for the purpose of financial reports.

关 键 词：商誉 合并对价分摊 A股上市公司 无形资产 

分 类 号：F275[经济管理—企业管理]