I上市公司并购商誉高估值的风险管控[摘要]在 2013 年以后，我国企业并购进入了一个爆发期。在企业并购过程中，由于存在企业过高的商誉估值和过高的溢价问题，从而产生了巨大的商誉。过高的商誉将面临着潜在的商誉减值风险，商誉的减值会对企业未来的发展前景造成不利的影响。并购形成的商业资产和利润的提升，一般并购完成之时或以后几个年度可能给公司带来有益的影响，但是，一旦不能达到预期的收益，可能商誉会发生减值，就会影响公司的收益和业绩，如果连续几年发生大幅的商誉减值，甚至有可能使公司陷入退市的危机中。所以，我们要用正确的眼光来看待商誉会计计量。但是，目前很大部分的上市公司并不倾向于考虑进行商誉减值风险的计算，也不会为商誉大幅减值的爆发的可能性做提前准备。在本篇论文中，我们详细地介绍了商誉减值的内涵，通过研究分析了当前企业并购中商誉减值现状包含的风险，仅针对我国目前市场上的企业并购带来的商誉减值问题集中爆发提出一些合理的建议和对策。[关键词]商誉减值;商誉高估;企业兼并II[Abstract]After 2013, mergers and acquisitions of Chinese enterprises have entered an explosive period. In the process of merger and acquisition of enterprises, there are problems of excessive goodwill valuation and premium, which result in huge goodwill. Excessive goodwill will face potential risk of goodwill impairment, which will adversely affect the future development prospects of enterprises. Mergers and acquisitions lead to a delisting crisis, which is generally believed to bring energy to the company in the initial recognition period or in the following fiscal years. However, once the impairment occurs, it will drag down the company's performance, and may even fall into the delisting crisis. However, in the event of mergers and acquisitions, once the goodwill is greatly impaired in the future, it will seriously drag down the performance of mergers and acquisitions companies, and may even drag companies into the crisis of delisting. Therefore, we should look at goodwill...
