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近年来,资本市场并购重组一直较为活跃,对国内产业调整、结构升级起着重要推动作用,海外并购也积极促进了境内企业“走出去”战略的落地实施。并购重组多为溢价交易,为企业带来巨额的商誉资产,高额商誉减值将对上市公司未来经营业绩产生严重影响。本次调查选取了北京地区商誉金额较大的17
In recent years, capital market M & A and restructuring have been relatively active, which plays an important role in promoting industrial restructuring and structural upgrading in the domestic market. Overseas mergers and acquisitions have also actively promoted the implementation of the “going out” strategy for domestic enterprises. Mergers and acquisitions are mostly premium transactions, bringing huge amounts of goodwill assets to the enterprise. The impairment of high goodwill will have a serious impact on the future operating performance of listed companies. This survey selected 17 large amount of goodwill in Beijing