I上市公司商誉减值相关问题研究摘 要现阶段，在我国市场经济和国有资本管理市场高速发展的形态下，商誉减值这个关键词已经开始逐渐进入大众的视野，并且引起了较大的关注。自 2006 年新会计准则提出商誉减值后,对于商誉减值对上市公司的适用性和影响方面，理论界和实务界的讨论就一直没有停止过。因此，本文将研究的重点聚焦到商誉减值这个方面，并结合近几年我国的上市公司商誉减值的具体案例进行分析和研究，深入剖析商誉减值存在的相关问题。本文在进行研究设计时主要采用的方法有规范研究法、统计分析法和案例研究法。首先，在充分阅读国外内相关文献的基础上，对商誉减值的相关理论进行梳理归纳；其次，运用统计分析法分析商誉减值对审计费用和盈余管理问题的影响；然后，本文以近年来商誉减值问题比较突出的海联金汇科技股份有限公司为主要案例研究对象，对其因收购联动优势科技有限公司而产生的有关商誉减值相关问题进行深入探析；最后分析商誉减值产生的问题对上市公司带来的重大影响并提出有效解决方案。 关键词：上市公司；商誉减值；资产减值；并购IIA Study on The Impairment of Goodwill of Listed CompaniesAbstractAt present, in the form of rapid development of China's economy and capital market, the keyword of goodwill impairment has gradually entered the public's vision, and caused great concern. Since the new accounting standards proposed goodwill impairment in 2006, the discussion on the applicability and impact of goodwill impairment on listed companies has not stopped in the theoretical and practical circles. Therefore, the main research focus of this paper will be on the impairment of goodwill. Combined with various cases of goodwill impairment of Listed Companies in China in recent years, this paper analyzes and studies various problems of goodwill impairment, and draw a conclusion. In this paper, the main methods used in research and design are normative research, statistical analysis and case study. First of all, the causes of goodwill impairment are analyzed; secondly, the im...
