电子行业上市公司商誉减值问题研究  

Research on Goodwill Impairment of Listed Companies in Electronic Industry

作　　者：徐嘉鑫 何丽梅[1] 

机构地区：[1]北方工业大学经济管理学院,北京

出　　处：《国际会计前沿》2021年第4期97-104,共8页Frontiers of International Accounting

摘　　要：随着企业发展、经济全球化,上市公司并购其他非上市公司成为一种热潮。社会也较为关注上市公司商誉大爆雷事件。本文以我国381家电子行业上市公司为研究对象,运用数据统计法和内容分析法对上市公司2017~2020年的年报进行深入分析,研究电子行业上市公司商誉及商誉减值的现状、商誉减值存在的问题。研究发现,我国电子行业营收规模高,商誉整体规模在各个行业中居于高位,且近年来计提的商誉减值损失数额庞大;商誉减值对上市公司业绩影响重大。文章从行业的自身特点,提出了加强电子行业商誉减值非财务信息披露力度,完善内部控制制度,加强外部监管力度,完善相关准则的制定的对策,以降低商誉减值风险,稳定我国资本市场。With the development of enterprisesand economic globalization, it is a kind of upsurge for listed companies toacquire other non-listed companies. The society also pays more attention to thelisted company goodwill explosion thunder incident. This paper studies 381listed companies in electronic industry in China, and makes an in-depthanalysis of the annual reports of listed companies from 2017 to 2020 by usingthe data statistics method and the content analysis. It is found that theoverall scale of goodwill is high in electronic industries, and in recent yearsthe amount of goodwill impairment loss is huge. Goodwill impairment has greatimpact on the performance of listed companies. After analyzing the causes ofgoodwill impairment from the perspectives of the industry’s own characteristics,this paper proposes to strengthen the non-financial information disclosure ofgoodwill impairment in electronic industry, improve the internal controlsystem, strengthen external supervision, improve the formulation of relevantstandards.

关 键 词：商誉 商誉减值 商誉减值风险 电子行业上市公司 

分 类 号：F27[经济管理—企业管理]