| 英文摘要 | In the context of China's overall economy showing a trend of
high-quality development, M&A take place frequently in the capital
market, and the goodwill asset is paid more and more attention by the
enterprises because of its unrecognizability. Therefore, how to confirm
and measure it has gradually become the focus of domestic and foreign
scholars, and the information disclosed in the annual report has been the
center of attention of statement users. Although China's accounting
standards have made provisions on the recognition and measurement of
goodwill, from the practical point of view, it still leaves loopholes for
many enterprises to make profits, and the academic circle is also actively
exploring it.
Based on the case of Zotye Auto (Jinma) merging with Yongkang
Zotye Auto , this paper analyzes the common problems existing in the
recognition and measurement of goodwill, maps these common problems
to the market, analyzes the defects and causes of the current accounting
method, and finally discusses the rectification measures, which carries on
the analysis and research from six aspects: the first part is the research
background and significance; The second part sorts out the literature
related to goodwill, and describes the relevant theories needed in thesubsequent analysis; The third part reviews the whole process of M&A,
understanding the way of the company's acquisition and how the
goodwill is recognized and measured; The fourth part analyzes the
possible problems in this process of M&A and the reasons for some
drawbacks in the current measurement of goodwill, and finally comes to
the following problems: The first is the deficiency of valuation method
using; The second is the lack of reliability of the identifiable net assets’
fair value; The third is the deficiency of current goodwill’s confirmation
criteria; The forth is the deficiency of impairment test method; The fifth
is the lack of consideration of the impairment of long-term equity and
goodwill; The sixth is the contradictoriness of the synergy effect
weakened and the non-consumptive nature of goodwill. In view of the
above problems, the fifth part mainly tables relevant proposals from three
aspects, respectively perfecting the formulation of relevant standards,
designing the new scheme of goodwill recognition and measurement, and
strengthening the supervision of M&A. The sixth part makes a summary
and prospect based on the whole paper, in order to make contributions to
the subsequent construction of the theoretical system of goodwill and
accounting treatment. |
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