企业并购中商誉减值风险管理研究

LZUFE-KMS > MBA教育中心

作者	贺龙
姓名汉语拼音	He Long
学号	2020000011022
培养单位	兰州财经大学
电话	18394596164
电子邮件	1374272916@qq.com
入学年份	2020-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	工商管理硕士(MBA)
学科代码	1251
第一导师姓名	方文彬
第一导师姓名汉语拼音	Fang Wenbin
第一导师单位	兰州财经大学
第一导师职称	教授
题名	企业并购中商誉减值风险管理研究
英文题名	Research on risk management of goodwill Impairment in enterprise mergers and acquisitions
关键词	并购商誉减值商誉减值风险商誉减值风险管理
外文关键词	Merger and acquisition; Goodwill impairment risk; Goodwill impairment risk management
摘要	在企业并购中，商誉减值问题频繁出现。许多企业在进行并购时，未能提前估算被合并方的商誉，从而导致并购后出现商誉减值。这种情况不仅会损害中小投资者的利益，还会对股票市场产生影响，给并购方带来严重的经济损失。本文以华谊兄弟并购东阳美拉为例，采用案例研究方法，从并购方与被并购方的资产状况、股东架构以及华谊兄弟的并购目的等方面进行了深入分析。通过对华谊兄弟并购商誉的形成过程以及减值现状的详细探讨，文章分析了并购发生后商誉的后续计量和针对商誉减值的并购方计量方法。研究结果揭示了华谊兄弟并购商誉减值的几点原因，并对这些原因进行了具体分析。基于这些分析，文章提出了针对商誉减值风险防范的相关建议和对策，以帮助企业在并购过程中预防和降低商誉减值风险，合理规避商誉减值对企业的不利影响。文章为企业在并购过程中预防和降低商誉减值风险提供了积极有效的应对措施，合理规避了商誉减值对企业的不好影响。特别是对于传媒影视类行业，在后续并购中应采取哪些措施防范商誉减值风险，本文的研究结果提供了有益的参考和启示。
英文摘要	In the merger and acquisition of enterprises, the problem of goodwill impairment occurs frequently. Many enterprises fail to estimate the goodwill of the merged party in advance, which leads to the impairment of goodwill after the merger. This situation will not only damage the interests of small and medium investors, but also have an impact on the stock market and bring serious economic losses to the acquirer. Taking the acquisition of Dongyang Meira by Huayi Brothers as an example, this paper uses the case study method to conduct an in-depth analysis from the aspects of the asset status of the acquirer and the acquired party, the shareholder structure and the acquisition purpose of Huayi Brothers. Through the detailed discussion of the formation process and impairment status of Huayi Brothers' M&A goodwill, This paper analyze the subsequent measurement of goodwill after M&A and the measurement method of goodwill impairment by the acquirer. The research results reveal several reasons for the impairment of goodwill of Huayi Brothers M&A, and make a concrete analysis of these reasons. Based on these analyses, This paper put forward relevant suggestions and countermeasures for the prevention of goodwill impairment risk, so as to help enterprises prevent and reduce the risk of goodwill impairment in the process of mergers and acquisitions, and reasonably avoid the adverse impact of goodwill impairment on enterprises. This paper provides positive and effective countermeasures for enterprises to prevent and reduce the risk of goodwill impairment in the process of M&A, and reasonably avoids the bad impact of goodwill impairment on enterprises. Especially for the media, film and television industry, what measures should be taken to prevent the risk of goodwill impairment in subsequent mergers and acquisitions, the research results of this paper provide useful reference and enlightenment.
学位类型	硕士
答辩日期	2023-12-10
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	56
参考文献总数	60
馆藏号	0005472
保密级别	公开
中图分类号	F203.9/1070
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/35483
专题	MBA教育中心
推荐引用方式 GB/T 7714	贺龙. 企业并购中商誉减值风险管理研究[D]. 甘肃省兰州市. 兰州财经大学,2023.

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2020000011022.pdf（908KB）	学位论文		暂不开放	CC BY-NC-SA	请求全文