蓝帆医疗并购柏盛国际的合并商誉减值问题探析  

Analysis on the Impairment of Goodwill in the Merger of Baisheng International by Lanfan Medical

作　　者：梁亚停 LIANG Ya-ting(Xizang University for Nationalities,Xianyang,Shaanxi 712082)

机构地区：[1]西藏民族大学,陕西咸阳712082

出　　处：《江苏商论》2023年第12期133-136,共4页Jiangsu Commercial Forum

摘　　要：近年来,新冠疫情和地缘政治趋势导致各种经济失调,由此刺激国内并购交易数量不断上升。而企业合并往往伴随着“高估值+高业绩承诺”现象,导致上市公司的账面商誉大幅增加,商誉减值问题日益严重,大额商誉计提减值严重影响了上市公司的利润。本文介绍了蓝帆医疗并购柏盛国际的过程、商誉以及商誉减值的形成,剖析了相关合并商誉减值的原因,解析了商誉减值对蓝帆医疗经营的影响,最终形成了本文的相关研究结论。In recent years,the COVID-19 and geopolitical trends have led to various economic imbalances,which has stimulated the rising number of domestic M&A transactions.Corporate mergers often accompany the phenomenon of“overvaluation+high performance commitments”,leading to a significant increase in the book goodwill of listed companies.The issue of goodwill impairment is becoming increasingly serious,and the provision of large amounts of goodwill impairment seriously affects the profits of listed companies.This article introduces the process of Lanfan Medical's acquisition of Baisheng International,the formation of goodwill and goodwill impairment,analyzes the reasons for the impairment of related merged goodwill,analyzes the impact of goodwill impairment on Lanfan Medical's operations,and ultimately forms the relevant research conclusions of this article.

关 键 词：合并商誉 商誉减值 蓝帆医疗 柏盛国际 

分 类 号：F729.23[经济管理—产业经济]