企业并购中的商誉减值风险与应对.docx

摘要在经济全球化的背景下，2006年2月15日颁布了新的《企业会计准则》，自此商誉从无形资产中分离出来并独立的确认为一项资产，在资产负债表里作为一项资产予以确认和反映。同时越来越多企业通过并购实现产业的整合，特别是“十八大”后，支持战略性新兴产业发展的政策也开始实施并渐渐显现出成效。而商誉的确认与后续计量作为企业并购重组中重要的一个部分，近年来也开始成为人们关注的焦点。本文从蓝色光标2015年计提巨额商誉减值的典型案例入手，分析我国企业并购中发生的商誉减值风险，并提出相应的应对措施与建议。关键词：企业并购；商誉；减值风险；蓝色光标ABSTRACTUnderthebackgroundofeconomicglobalization,thenew"enterpriseaccountingstandards"(2006,2,15)separatedthegoodwillfromtheintangibleassetsandconfirmedasanassetindependently,recognizedandreflectedinthebalancesheetasanasset.Atthesametimemoreandmoreenterprisesthroughmergersandacquisitionstoachievetheintegrationoftheindustry,especiallyafterthe18thNationalCongressoftheCommunistPartyofChina,thepolicysupportthedevelopmentofstrategicemergingindustrieshasbeguntoimplementandgraduallyshowresults.Therecognitionandsubsequentmeasurementofgoodwillasanimportantpartofmergersandacquisitionshasalsobecomethefocusofattention.ThepaperbeginswithatypicalcasefromahugeimpairmentofgoodwillofBlueFocusin2015,analysisgoodwillimpairmentriskofmergersandacquisitionsinChinarecentyears,putsforwardthecountermeasuresandsuggestions.Keywords：Enterprisemerger;goodwill;impairmentrisk;BlueFocus目录TOC\o"1-2"\h\uHYPERLINK\l"_Toc482893001"1引言PAGEREF_Toc482893001\h1HYPERLINK\l"_Toc482893002"1.1研究背景PAGEREF_Toc482893002\h1HYPERLINK\l"_Toc482893003"1.2研究问题PAGEREF_Toc482893003\h1HYPERLINK\l"_Toc482893004"1.3研究方法PAGEREF_Toc482893004\h1HYPERLINK\l"_Toc482893005"1.4研究框架PAGEREF_Toc482893005\h2HYPERLINK\l"_Toc482893006"2文献综述PAGEREF_Toc482893006\h2HYPERLINK\l"_Toc482893007"3商誉会计处理方法一般规定PAGEREF_Toc482893007\h4HYPERLINK\l"_Toc482893008"3.1商誉的初始确认与计量PAGEREF_Toc482893008\h4HYPERLINK\l"_Toc482893009"3.2商誉后续计量状况PAGEREF_Toc