本文關(guān)鍵詞： 商譽(yù)會(huì)計(jì) 上市公司并購 商譽(yù)減值 高溢價(jià) 利益輸送 減值計(jì)提 上市公司股價(jià) 信息披露 當(dāng)期利潤(rùn) 投資者情緒 　出處：《中國(guó)金融》2017年10期 　論文類型：期刊論文

【摘要】：正2010~2015年,A股市場(chǎng)發(fā)生重大資產(chǎn)重組、要約收購、定增重組的公司數(shù)量不斷增加,上市公司整體商譽(yù)呈逐年增長(zhǎng)態(tài)勢(shì),后續(xù)商譽(yù)減值也呈同步上升態(tài)勢(shì)近年來,我國(guó)經(jīng)濟(jì)結(jié)構(gòu)調(diào)整和轉(zhuǎn)型升級(jí)加快推進(jìn),引發(fā)了新一輪的上市公司并購熱潮,與此同時(shí),市場(chǎng)上的商譽(yù)水平快速上升。2015年,商譽(yù)占上市公司全部并購交易金額的比重達(dá)到29%。此背景下,并購標(biāo)的業(yè)績(jī)承諾無法兌現(xiàn),將造成商譽(yù)計(jì)提減值,作為資產(chǎn)
[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(hào)】：F271;F832.51

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