资产评估准则、商誉高估与上市公司资产流失——以A公司为例  

Asset Appraisal Criteria,Goodwill Overvaluation and Asset Loss of Listed Companies:Taking A Company as an Example

作　　者：袁晓宏 郗群 YUAN Xiaohong;XI Qun(Nanjing High-Precision Transmission Equipment Manufacturing Group Co.,Ltd.,Nanjing 210003,China;School of Finance and Economics,University of Sanya,Sanya 572022,China)

机构地区：[1]南京高精传动设备制造集团有限公司,江苏南京210003 [2]三亚学院财经学院,海南三亚572022

出　　处：《商业观察》2023年第36期49-56,共8页BUSINESS OBSERVATION

摘　　要：商誉的确认与计量是会计学界持久关注的问题。文章通过理论分析和案例分析发现,我国有关商誉的会计实务跟商誉的理论相背离,这种背离体现在现有的会计准则和资产评估准则中存在巨大的漏洞,这可能是造成上市公司普遍存在商誉高估的主要原因。文章指出,资产评估准则应清楚地规定被并购方的未来现金流,哪些应该被包括、哪些应该被剔除,尤其是被并购方将来可能得到的政府补贴(包括税收优惠)在估价时应该被剔除,以免导致国有资产流失。最后,我们认为,资产评估准则应规定以收购定价为目的的资产评估只能用资产法或市场法,不应用收益法,以免被不法者利用。The recognition and measurement of goodwill are the persistent concern in the accounting circle.Through theoretical analysis and cas e analys is,the article finds that the accounting practice of goodwill in China deviates from the theory of goodwill,and this deviation is reflected in the existing accounting standards and asset evaluation standards.They have a huge hole,which may be the main reason for the widespread overvaluation of goodwill in listed companies.The article points out that the asset appraisal criteria should clearly stipulate the future cash flow of the acquirer,which should be included and eliminated.Especially the possible government subsidies(including tax incentives)of the acquirer should be eliminated in the valuation,so as not to cause the loss of state-owned assets.Finally,we believe that the asset appraisal criteria should stipulate that the asset appraisal for the purpose of acquisition pricing can only be used by the asset method or the market method,not by the income method,so as not to be used by lawbreakers.

关 键 词：资产评估准则 商誉泡沫 商誉减值 资产流失 

分 类 号：F275[经济管理—企业管理] R197.322[经济管理—国民经济]