摘要
近年来,随着商誉规模不断扩大,商誉减值问题成为资本市场关注的焦点,其问题在上市公司中以传媒行业板块尤为严重。本文选用传媒公司华谊兄弟并购东阳美拉事件为例,分析其商誉及商誉减值成因,进一步探讨商誉减值导致的严重经济后果。研究表明:华谊兄弟捆绑明星艺人,选择不合理的估值与并购方法形成巨额商誉,后因东阳美拉业绩承诺未完成、宏观环境变化被迫计提商誉减值,导致华谊兄弟企业价值下降,经营严重亏损,根据这种现状文末为上市公司巨额商誉形成及减值问题提出了相关风险防范建议。
In recent years,with the continuous expansion of the scale of goodwill,the problem of goodwill impairment has become the focus of the capital market,and the problem is particularly serious in the media industry sector among listed companies.Taking the media company H.Brothers acquisition of Dongyangmeila as an example,it analyzes its goodwill and the causes of goodwill impairment,and further discusses the serious economic consequences caused by goodwill impairment.Research shows that:H.Brothers bundled star artists and chose unreasonable valuations and mergers and acquisitions to form a huge amount of goodwill.Later,due to the unfulfilled performance commitment of Dongyangmeila and changes in the macro environment,it was forced to accrue goodwill impairment,resulting in H.Brothers.The value of the enterprise declined and the operation suffered serious losses.
作者
郑志昊
钱红光
ZHENG Zhihao;QIAN Hongguang(Hubei University of Technology,430070,Wuhan,Hubei,China)
出处
《特区经济》
2024年第2期157-160,共4页
Special Zone Economy
关键词
商誉减值
华谊兄弟
业绩承诺
企业价值
Goodwill Impairment
H.Brothers
Performance Commitment
Enterprise Value
作者简介
郑志昊(1996-),男,汉族,湖北武汉人,湖北工业大学,会计专业硕士。研究方向:财务会计;钱红光,女,汉族,湖北工业大学,正教授。研究方向:财务会计。
