并购中巨额商誉减值研究
Research on Huge Goodwill Impairment in M & A

自2018年大规模上市公司商誉暴雷现象发生后，我国近年来上市公司仍有频繁的商誉暴雷事件发生，这反映出我国商誉会计处理存在诸多问题。本文以掌趣科技为研究对象，对其商誉减值情况进行研究分析，发现估值过高的溢价收购、业绩承诺和盈余管理动机等方面是造成巨额商誉减值的原因。最后提出谨慎确认商誉、合理设置业绩承诺、完善商誉的监管等防范巨额商誉减值的措施，以促进资本市场的健康有序良性发展，在一定程度上完善我国现有的资本市场。
Since the occurrence of goodwill thunderstorms in large-scale listed companies in 2018, there have been frequent good-will thunderstorms in listed companies in recent years, which reflects many problems in the accounting treatment of goodwill in China. This paper takes Ourpalm as the object to study and analyze the impairment of its goodwill, and finds that overvalued premium acquisitions, performance commitments and earnings management motives are the reasons for the huge goodwill impairment. Finally, measures to prevent the impairment of huge goodwill, such as prudently recognizing good-will, reasonably setting performance commitments, and improving the supervision of goodwill, are proposed, so as to promote the healthy, orderly and benign development of the capital market and improve the existing capital market in China to a certain extent.