本文關鍵詞： 商譽會計 上市公司并購 商譽減值 高溢價 利益輸送 減值計提 上市公司股價 信息披露 當期利潤 投資者情緒 　出處：《中國金融》2017年10期 　論文類型：期刊論文

【摘要】：正2010~2015年,A股市場發(fā)生重大資產重組、要約收購、定增重組的公司數量不斷增加,上市公司整體商譽呈逐年增長態(tài)勢,后續(xù)商譽減值也呈同步上升態(tài)勢近年來,我國經濟結構調整和轉型升級加快推進,引發(fā)了新一輪的上市公司并購熱潮,與此同時,市場上的商譽水平快速上升。2015年,商譽占上市公司全部并購交易金額的比重達到29%。此背景下,并購標的業(yè)績承諾無法兌現(xiàn),將造成商譽計提減值,作為資產
[Abstract]:From 2010 to 2015, the number of companies with significant asset recombination, tender offer and fixed increase in restructuring occurred in the A-share market. The overall goodwill of listed companies has been increasing year by year, and the subsequent impairment of goodwill has also been on the rise in recent years. China's economic restructuring and transformation and upgrading accelerated, which triggered a new wave of mergers and acquisitions of listed companies. At the same time, the level of goodwill in the market rose rapidly. In 2015, Goodwill accounts for 29% of the total M & A transaction amount of listed companies. In this context, the performance promise of the subject matter of M & A cannot be fulfilled, which will result in the impairment of goodwill as an asset.
【作者單位】： 中證金融研究院;
【分類號】：F271;F832.51

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