基于业绩承诺的商誉减值问题分析——以A公司为例  

Analysis of Goodwill Impairment Problems Based on Performance Commitment:Taking Company A as an Example

作　　者：杨全三 闫禹[1] YANG Quansan;YAN Yu(Harbin Normal University,Harbin 150025,China)

机构地区：[1]哈尔滨师范大学,黑龙江哈尔滨150025

出　　处：《商业观察》2025年第5期29-32,共4页BUSINESS OBSERVATION

摘　　要：随着企业以并购手段进行资本扩张和产业升级的案例逐渐增多,业绩承诺也被越来越多的企业所选择,成为并购双方的“定心丸”。然而,近年来业绩承诺协议频频引发业绩失诺、巨额商誉、“业绩变脸”等问题,引起市场和行业的高度关注。文章基于A公司并购案例,分析其在业绩承诺期后出现大额商誉减值的原因,为研究商誉减值问题提供新的视角,同时也试图缓解当前的并购困境。With the gradual increase of capital expansion and industrial upgrading by means of mergers and acquisitions,performance commitment is also selected by more and more enterprises,which has become the"reassurance"of both sides of mergers and acquisitions.However,in recent years,performance commitment agreements have frequently caused problems,such as performance loss,huge goodwill,and"performance change",which have attracted high attention from the market and the industry.Based on the merger case of Company A,this paper analyzes the reasons for the large goodwill impairment after the performance commitment period,which provides a new perspective for the study of the goodwill impairment problem,and also tries to alleviate the current merger and acquisition dilemma.

关 键 词：并购 业绩承诺 A公司 商誉减值 

分 类 号：F275[经济管理—企业管理]