工商管理专业 上市公司并购重组的商誉问题探究-以东方精工为例

I上市公司并购重组的商誉问题探究——以东方精工为例内容摘要本文对东方精工并购商誉上的问题进行探究，通过查阅相关的文献先从理论上去了解商誉，再与本次选取的案例进行结合分析。首先简要说明什么是商誉、商誉从何而来以及分类有哪些，然后说明相关的理论，分析商誉后续计量方法中的减值测试法和摊销法的优缺点，通过案例分析更显准确评估商誉的重要性，错估商誉会加大商誉巨额减值的风险，最后希望通过这次探究给一般的并购企业提供自己的建议和一些改善的方法，望能够为企业日后并购重组业务及对商誉后续计量提供到帮助，披露的财务信息更加真实可靠。关键词：并购商誉；商誉减值；商誉的后续计量Research on the Debt Paying Ability of NVC LightingIIAbstractThis passage explores the problems of goodwill in the merger and acquisition of DongFangJingGong. By referring to relevant literature, this paper first understands goodwill from the perspective of theory, and then makes a combined analysis with the selected cases. First of all, briefly explain what is goodwill, where does goodwill come from and what is the classification,then explains the relevant theories, points out the shortcomings of the initial measurement and subsequent measurement methods of goodwill, and sums up the impairment test method in the subsequent measurement methods of goodwill And the advantages and disadvantages of amortization method. Through case analysis, it is more important to accurately evaluate goodwill. Misestimation of goodwill will increase the risk of huge impairment of goodwill. Finally, I hope to provide my own suggestions and some improvement methods for General M & A enterprises through this exploration, hoping to provide help for future M & A and subsequent measurement of goodwill, and disclose more financial information True and reliable.Key words: Acquisition goodwill；Goodwill impairment；Subsequent measurement of goodwill目 录内容摘要..........