合并商誉“暴雷”背后的问题研究及政策建议

The Study and Policy Suggestions on the Problems behind “Thunderstorm” of Merge Goodwill

摘要: A股上市公司商誉“暴雷”事件频出，企业的经营能否保护投资者利益受到广泛的质疑。为此，本文就合并商誉“暴雷”背后存在的问题进行研究，本文在提出一般问题的基础上，还以众泰汽车为例提出了商誉“暴雷”背后存在的特殊问题，并根据国际会计准则理事会最新的商誉与减值项目讨论稿提出了相关建议，以促进我国资本市场的健康发展。

Abstract: China’s A-share market listed companies goodwill “thunderstorm” incidents frequently, whether the business can protect the interests of investors has been widely questioned. Therefore, this paper studies the problems behind the “thunderstorm” of consolidated goodwill. On the basis of the general problems, this paper also takes Zhongtai Automobile as an example to put forward the special problems behind the “thunderstorm” of goodwill. According to the latest discussion draft of the International Accounting Standards Board on goodwill and impairment, some suggestions are put forward to promote the healthy development of China’s capital market.