企业合并商誉后续计量研究——以华谊兄弟为例

摘要

随着市场经济的深入和世界经济一体化的发展，企业间的兼并、重组活动越来越频繁。并购给企业带来了市值和业绩增长，同时也带来了巨大的商誉风险。商誉对合并报表的影响越来越大，越来越多的公司因为计提巨额商誉减值而导致业绩亏损。商誉的会计处理问题逐渐引发会计界的热议，商誉的后续计量成为会计界争议的热点。本文首先梳理了国内外学者关于商誉的文献，引出本文的研究方向并介绍了几种主要的后续计量方法。再通过对减值测试法的进一步分析，发现了我国目前减值测试法存在的主要问题。然后结合华谊兄弟案例，采用几种不同的商誉后续计量方法分别计算出相关财务数据，最后提出完善后续计量方法的建议。

关键词：合并商誉； 商誉初始确认； 后续计量； 减值测试

ABSTRACT

With the deepening of the market economy and the development of world economic integration, mergers and reorganizations between enterprises have become more frequent. Mergers and acquisitions bring market value and performance growth to the company, but also bring huge risks of goodwill. The impact of goodwill on the consolidated statements is growing, and more and more companies are losing money due to the large amount of goodwill impairment.The accounting treatment of goodwill has gradually caused heated discussion in the accounting profession. The follow-up measurement of goodwill has become a hot topic in the accounting profession.

This paper firstly combs the literature of domestic and foreign scholars on goodwill, and draws the research direction of this paper and introduces four main follow-up measurement methods in chronological order. Through further analysis of the impairment test method, the main problems of the current impairment test method in China are found. Then combined with the case of Huayi Brothers Media Corporation, three different methods of goodwill follow-up measurement were used to calculate the relevant financial data, and the operational capability, solvency, profitability and financial statement related items were compared and analyzed. Finally, the follow-up measurement was proposed. Method recommendations.

Keywords：Merger goodwill; goodwill initial recognition; subsequent measurement; impairment test

目  录

一、 绪论1

（一） 研究背景1

（二） 研究目的与意义1

（三） 文献综述1

（四） 研究方法及研究内容3

二、 商誉基本理论4

（一） 商誉初始计量4

（二） 商誉后续计量4

三、 华谊兄弟案例分析6

（一） 华谊兄弟简介6

（二） 华谊兄弟商誉初始确认6

（三） 华谊兄弟商誉后续计量6

（四） 不同后续计量方法对比11

（五） 我国商誉计量的现存问题及原因12

四、 完善商誉后续计量方法的建议14

（一） 规范减值测试法的操作制度14

（二） 加强商誉减值信息披露与监管力度14

五、 结  论15

六、 15

七、 参考文献16

八、 16