资产评估视角下商誉减值测试风险探讨  

Exploring the Risk of Goodwill Impairment Testing under the Asset Valuation Perspective

作　　者：刘灿灿 徐明瑜 顾桂贤 瞿晨 Liu Cancan;Xu Mingyu;Gu Guixian;Qu Chen(Tianyuan Appraisal Co.,Ltd.Hangzhou 310000;Nanjing Audit University Jinshen College,Nanjing 210000)

机构地区：[1]天源资产评估有限公司江苏分公司,江苏南京210001 [2]南京审计大学金审学院,江苏南京211815

出　　处：《中国资产评估》2024年第9期4-9,13,共7页Appraisal Journal of China

摘　　要：随着商誉减值测试评估业务逐年增加,同时由于商誉减值测试评估工作的专业性和复杂性,发现并解决执业过程中存在的问题以及风险成为资产评估提高执业水平、提升服务质量的重要考量。本文由点及面,立足现实案例和商誉减值测试评估处罚文件,以理清问题,破解实质以及解决问题为基本思路,探讨商誉减值测试评估执业过程中暴露的问题和蕴含的风险,为资产评估提升服务质量、降低执业风险、更深入地参与资本市场提供理论支持和应用参考。本文的研究结果不仅有助于提升商誉减值测试评估中资产评估专业人员的执业能力,提高资产评估工作质量,完善评估风险应对措施,更好地服务于商誉的后续计量和资本市场健康发展,而且能够进一步丰富商誉减值测试相关理论研究成果。As the business of goodwill impairment test and assessment increases year by year,and due to the specialization and complexity of goodwill impairment test and assessment,it is important to identify and solve the problems and risks in the process of practice to improve the level of practice and enhance the service quality of asset valuation.Based on real cases and penalty documents of goodwill impairment test and assessment,this paper discusses the problems and risks in the practice of goodwill impairment test and assessment with the basic idea of clarifying the problems,deciphering the essence and solving the problems,so as to provide theoretical support and application reference for asset appraisal to improve the quality of service,reduce the risk of practice,and participate in the capital market in a more in-depth manner.The results of this paper not only help to enhance the practice ability of asset valuation professionals in goodwill impairment test assessment,improve the quality of asset valuation work,improve the measures to deal with valuation risks,better serve the subsequent measurement of goodwill and the healthy development of the capital market,but also enrich the theoretical research results related to goodwill impairment test.

关 键 词：商誉 减值测试评估 风险 

分 类 号：F275[经济管理—企业管理]